Fiscal Administration, 11th Edition

John Mikesell, Justin Ross

Copyright 2025
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Fiscal Administration 11th Edition by John Mikesell/Justin Ross

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Overview
Meet the Authors
What's New
Features
Table of Contents
Pricing

Overview

Mikesell's FISCAL ADMINISTRATION, 11th Edition, upholds fundamental principles for teaching public finance. It emphasizes the importance of understanding the origins and destinations of public budgets, while encouraging students to apply their knowledge through practical calculations that are immediately valuable to potential employers. This edition prioritizes equipping students with the skills necessary to tackle the intricate challenges they will encounter in the real world. Each chapter incorporates thought-provoking questions and exercises that necessitate numerical calculations for determining the answers. Furthermore, "Learning Objectives," captivating "Cases for Discussion" and engaging "Sidebars" offer in-depth and often irreverent insights into key topics, illustrating the idiosyncrasies of fiscal administration.

Meet the Authors

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John Mikesell

John L. Mikesell received his Ph.D. in economics from the University of Illinois. He was the 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, the 2015 Steven D. Gold Award for lifetime contributions to intergovernmental relations and state and local finance from the National Tax Association and the 2016 Sagamore of the Wabash Award for service to the state of Indiana.

Justin Ross

Justin M. Ross is professor of public finance economics in the Paul H. O’Neill School of Public & Environmental Affairs at Indiana University. His work on government finance has appeared in the top peer-reviewed academic journals of the field, including the Journal of Public Economics, National Tax Journal, Public Budgeting & Finances, Public Finance Review, Public Administration Review, Journal of Public Administration Research & Theory, Contemporary Economic Policy, Southern Economic Journal, Journal of Regional Science, Journal of Housing Economics, Journal of Real Estate Finance and Economics, Journal of Environmental Economics and Management. Since 2008, he has taught public management economics, public budgeting, public revenue theory, policy analysis, and cost-benefit analysis at the graduate level for Indiana University. He is co-editor-in-chief of Public Budgeting and Finance, the scholarly journal of record for the Association of Budgeting and Financial Management. He received his doctorate in economics from West Virginia University in 2008.

What's New

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New current events coverage that answers questions like: How does post-COVID work-from-home policies affect interstate income taxes? How did the Supreme Court’s ruling on the constitutionality of economic nexus affect sales tax administration on Internet sales? How have the rise of criminal justice fines as a revenue source changed how governments allocate public safety resources? The new edition reflects the many social, economic and legal forces altering the landscape of Fiscal Administration.
A new focus is placed on considerations of race, gender and social equity in the many dimensions of budgeting and tax issues.
New examples draw from the COVID-19 pandemic’s fiscal and macroeconomic effects (public expenditures, inflation, intergovernmental grants), providing fresh relevancy to the lived experience of students.

Features

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"Cases for Discussion" present real-world contemporary case studies 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.
"Sidebars" provide insights into the operation of finance that go beyond the ordinary textbook coverage.
"Questions and Exercises" at the end of each chapter challenge students with both quantitative and qualitative solutions to fiscal problems drawn from federal, state and local government levels.
FISCAL ADMINISTRATION, Eleventh Edition, covers the full scope of financial operations, including the budget process, revenue policy and administration, intergovernmental fiscal relations, and debt administration, with clarity and authority. It provides in-depth analysis and develops the skills that the student will need to become an active participant in public finances. It starts the development of financial specialists and provides the basics needed for any public manager.
"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.
"Sidebars" provide insights into the operation of finance that go beyond the ordinary textbook coverage.
Chapter-ending "Questions and Exercises" challenge students with both quantitative and qualitative solutions to fiscal problems drawn from federal, state, and local government levels.

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1. Fundamental Principles of Public Finance.
2. The Logic of the Budget Process.
3. Budget Methods and Practices.
4. Federal Budget Structures and Institutions.
5. State and Local Budgets.
6. Budget System Reforms: 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 Fines, Fees, 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.