Module/Week 6 — Fiscal Condition

Overview
Providing goods and services, controlling market fallacies, and increasing efficiency requires assessing revenue and funding. State and local governments (similar to Federal) utilize the collection of taxes to finance public goods, services, and agencies. Taxation denotes mandated payments and is associated with distinct citizens’ duties and activities.

Learning Outcomes
Upon successful completion of this module, you will be able to:

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Investigate and categorize theoretical, historical, political, and practical influences of public sector budgeting.
Evaluate and justify various governmental policies and the impact on public sector budgeting.
Construct and articulate major processes of literature to the study of public sector budgeting.
Synthesize a Judeo-Christian worldview with aspects of public sector budgeting.

Reading & Study
Textbook Readings
Presentation: Public Budgeting: Revenue Sources
Website: Where Do State and Local Governments Get Their Tax Revenue?
Article: Budget deficits in the states: Illinois
Article: A comparison of financial indicators: The case of Detroit
Article: State and local property, income and sales tax elasticity: Estimates from dynamic heterogeneous panels
Article: Beyond bailouts: Federal toobcqls for preventing state budget crises

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