Fiscal Administration

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 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.

• 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.