Public Sector Revenue Principles, Policies and Management
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In this time of acute financial pressure on public budgets, there is an increasing interest worldwide in alternative ways for governments to raise money, and how public authorities can develop the capacity to administer revenues efficiently and effectively. Taxation, the primary source of public revenue, is exposed to various threats, while alternative sources of public revenues have much potential but are rarely carefully designed and harnessed.
Public Sector Revenue: Principles, Policies and Management sets itself apart from other textbooks through its exclusive focus on the revenue side of public financial management. It provides the reader with the theoretical foundations and practical tools to understand the generation and management of revenues in the public sector, and it weaves a wide range of international examples throughout the text. Students will also benefit from a companion website with supplements including test questions and answers to the end-of-chapter discussion questions inside the book.
This textbook will be essential reading for students, managers and policymakers within the areas of public financial management, public sector accounting and public administration.
Public Sector Revenue: Principles, Policies and Management
Table of Contents
Chapter 1 Financing the public sector
Chapter 2 Taxation: principles, types and effects
Chapter 3 The design of tax systems
Chapter 4 Taxation and policy objectives
Chapter 5 Sub-national taxation and fiscal federalism
Chapter 6 Issues in international taxation
Chapter 7 Revenue from foreign aid
Chapter 8 User charges, fees and public–private partnerships
Chapter 9 Franchises, concessions, licenses and privatisation
Chapter 10 Exploitation of natural resources
Chapter 11 Borrowing and public debt
Chapter 12 Seignorage
‘It sometimes seems as if economics graduates leave university able to differentiate the most complex - but irrelevant - equations whilst being ill-prepared to participate in the crucial economic debates of our time. This book provides an important corrective and will be useful for students on many degree courses of which economics is an element. It will also be of great interest to the general reader.’ — Philip Booth, Professor of Finance, Public Policy and Ethics, St Mary's University, UK
'This is one of the most systematic treatments of a key issue in the management of the modern state: acquiring the resources that make the public sector work. Asquer has provided a major contribution to the analysis of this problem, and scholars and students alike will hugely benefit from it.’ — Edoardo Ongaro, Professor of Public Management, The Open University, UK
‘A comprehensive and accessible review of all sources of revenue for governments. Asquer's treatment of the advantages and disadvantages of all the ways in which governments can raise revenues provides students and practitioners with valuable tools for analysis and decision-making.’ — Norman Flynn, Adjunct Professor, Strathmore Business School, Kenya
'Alberto Asquer has produced a unique and accessible book on financial management that focuses specifically on revenue streams and their management. It is sure to become the standard and required text on this topic for many years to come.' — Stephen Osborne, Professor of Public Management, University of Edinburgh Business School
‘The book offers a contemporary analysis of principles and management of public sector revenue. Anchored in the historical development of economic and public policy theories, it builds a comprehensive and critical overview of the modern forms of public revenue.’ — Giovanna Michelon, Professor of Accounting, University of Exeter, UK
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