Higher Education

Fiscal Administration, 9th Edition

  • John Mikesell Indiana University, Bloomington
  • ISBN-10: 1133594808  |  ISBN-13: 9781133594802
  • 720 Pages
  • Previous Editions: 2011, 2007, 2003
  • © 2014 | Published
  • College Bookstore Wholesale Price = $281.25
  • Newer Edition Available
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FISCAL ADMINISTRATION, Ninth Edition, is based on two principles: that students must understand precisely where the money for public budgets comes from, and that students must "run the numbers" to effectively learn public finance and budgeting. John L. Mikesell--an authority on the revenue side of public finance--gives students detailed instruction to equip them to deal with the complex issues and calculations they will encounter in the field. Most chapters include questions and exercises that require calculations to determine the answers. Also included are "Cases for Discussion" and "Sidebars" that supplement the objectives with more in-depth treatment of key topics. This new edition includes the budget information from the Obama administration and the latest federal government fiscal data. Available with InfoTrac® Student Collections http://gocengage.com/infotrac.

Features and Benefits

  • Updated key features include an in-depth analysis of the most recent federal budget and the latest tax data available, offering students insight into the financial state of the country.
  • The author presents extensive coverage of the Program Assessment Rating Tool (PART) for the federal budget-making process.
  • Federal tax reform proposals, including President's Tax Reform Panel deliberations, are thoroughly covered.
  • "Cases for Discussion" present real-world contemporary cases that encourage students to think critically about how government finance works. Each case includes questions that prompt students to analyze and debate fiscal applications in the public sector. New cases and sidebars have been added in this edition.
  • Chapter-ending "Questions and Exercises" challenge students with both quantitative and qualitative solutions to fiscal problems drawn from federal, state, and local government levels.

Table of Contents

1. Fundamental Principles of Public Finance.
2. The Logic of the Budget Process.
3. Federal Budget Structures and Institutions.
4. Budget Structures and Institutions in State and Local Governments.
5. Budget Methods and Practices.
6. Budget Classifications, Systems, and Reform: Trying to Make Better Choices.
7. Capital Budgeting, Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Basic Tools.
8. Taxation: Criteria for Evaluating Revenue Options.
9. Major Tax Structures: Income Taxes.
10. Major Tax Structures: Taxes on Goods and Services.
11. Major Tax Structures: Property Taxes.
12. Revenue from User Fees, User Charges, and Sales by Public Monopolies.
13. Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets.
14. Intergovernmental Fiscal Relations: Diversity and Coordination.
15. Debt Administration.

What's New

  • The Eighth Edition's Chapter 3, "Federal and State-Local Budget Structures," has been logically divided into two comprehensive chapters. In this edition, Chapter 3 covers in rich detail the Federal budget structures while Chapter 4 delves deep into the state-local budget structures.
  • Updated key features include an in-depth analysis of the most recent federal budget and the latest tax data available.
  • InfoTrac® Student Collections are specialized databases expertly drawn from the Gale Academic One library. Each InfoTrac® Student Collection enhances the student learning experience in the specific course area related to the product. These specialized databases allow access to hundreds of scholarly and popular publications - all reliable sources - including journals, encyclopedias, and academic reports. Learn more and access at: http://gocengage.com/infotrac.

Efficacy and Outcomes


"The best textbook in the market for graduate courses in public budgeting/financial management."

— Rowan Miranda, University of Chicago

"The best textbook of which I know that treats public budgeting and financial administration so comprehensively."

— Napoleon Bamfo, Valdosta State University


All supplements have been updated in coordination with the main title. Select the main title's "About" tab, then select "What's New" for updates specific to title's edition.

For more information about these supplements, or to obtain them, contact your Learning Consultant.

Instructor Supplements

Online Instructor's Manual  (ISBN-10: 1133596517 | ISBN-13: 9781133596516)

CourseReader 0-30: Public Administration Instant Access Code  (ISBN-10: 1133350372 | ISBN-13: 9781133350378)

CourseReader: Public Administration is a fully customizable online reader which provides access to hundreds of readings, audio, and video selections from multiple disciplines. This easy to use solution allows you to select exactly the content you need for your courses, and is loaded with convenient pedagogical features like highlighting, printing, note taking, and audio downloads. YOU have the freedom to assign individualized content at an affordable price. CourseReader: Public Administration is the perfect complement to any class.

List Price = $66.00  | CengageBrain Price = $66.00  | College Bookstore Wholesale Price = $66.00

Student Supplements

CourseReader 0-30: Public Administration Instant Access Code  (ISBN-10: 1133350372 | ISBN-13: 9781133350378)

CourseReader enables instructors to create a customized reader so that you buy only the readings that are assigned in class. With this online reader you can take notes, highlight, and print content in a convenient, modern, and economical way.

List Price = $66.00  | CengageBrain Price = $66.00  | College Bookstore Wholesale Price = $66.00

Meet the Author

Author Bio

John Mikesell

John L. Mikesell received his Ph.D. in economics from the University of Illinois. He is chancellor's professor of public and environmental affairs at Indiana University-Bloomington. His work on government finance and taxation has appeared in journals such as National Tax Journal; Public Budgeting and Finance (for which he serves as editor-in-chief); Public Finance Quarterly; Southern Economic Journal; Public Administration Review; Public Choice; International Journal of Public Administration; and Journal of Public Budgeting, Accounting, and Financial Management. Dr. Mikesell is co-author of Sales Taxation, State and Local Structure and Administration (Urban Institute Press). His distinguished career includes serving as chief fiscal economist on the USAID Barents Group/KPMG Peat Marwick fiscal reform project with the Government of Ukraine (1995) and as director for assistance in intergovernmental fiscal relations with the USAID Georgia State University Consortium Russian fiscal reform project (1998–99). He directed U.S. Department of State supported public administration partnerships involving institutions in the U.S. and Russia, and he has worked on fiscal studies for several states, including New York, Minnesota, Indiana, and Hawaii; as consultant on World Bank missions to several countries; and as a senior research fellow, Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing. Dr. Mikesell received the 2002 Wildavsky Award for Lifetime Scholarly Achievement in Public Budgeting and Finance from the Association for Budgeting and Financial Management.