| 1. Fundamental Principles of Public Finance. Part I: BUDGETING, BUDGET STRUCTURES, AND BUDGET REFORM. 2. The Logic of the Budget Process. 3. Budget Structures and Institutions: Federal and State-Local. 4. Budget Methods and Practices. 5. Budget Classifications, Systems, and Reform: Trying to Make Better Choices. 6. Capital Budgeting, Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Basic Tools. Part II: REVENUE SOURCES, STRUCTURE, AND ADMINISTRATION. 7. Taxation: Criteria for Evaluating Revenue Options. 8. Major Tax Structures: Income Taxes. 9. Major Tax Structures: Taxes on Goods and Services. 10. Major Tax Structures: Property Taxes. 11. Revenue from User Fees, User Charges, and Sales by Public Monopolies. 12. Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets. 13. Intergovernmental Fiscal Relations: Diversity and Coordination. Part III: ADMINISTRATION DEBT, WORKING CAPITAL, AND PENSION FUNDS. 14. Debt Administration. 15. Managing Public Funds: Cash Management, Employee Retirement, and Sovereign Wealth Funds. |
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