Public Sector Revenue: Principles, Policies and Management

Alberto Asquer

Table of Contents Preface 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 Glossary Bibliography Index

About the Author

Alberto Asquer is Director of the Centre for Financial and Management Studies of SOAS University of London.

Reviews

'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