• Course Length: 16 weeks

Note: The due dates for the assignments are noted in the Course Schedule section of this syllabus, below. Deadlines will be defined as 11:59 p.m. Eastern Time on the last day of the lesson timeframe, unless noted differently.

Lesson 1: Introduction to Fiscal Decision-Making

Readings:

Cleveland, F. A. (1915). Evolution of the budget idea in the United States.The Annals of the American Academy of Political and Social Science, 15-35. http://www.jstor.org/stable/1013126 Smith, R. W., & Lynch, T. D. (2004). Public budgeting in context. Public budgeting in America. (5th Ed., pp. 34-40). Pearson (Library e-Reserves). Mauriello, T. (2009, October 10). Finally, Pennsylvania gets a budget: Nation's longest budget impasse ends with signing of $27.8 billion spending plan. McClatchy - Tribune Business News. http://ezaccess.libraries.psu.edu/login?url=https://www-proquest-com.ezaccess.libraries.psu.edu/wire-feeds/finally-pennsylvania-gets-budget-nations-longest/docview/457430615/se-2?accountid=13158

Assignments:

Participate in the course map activity. Participate Self Introduction. Complete Market Failures Individual Submission.

Lesson 2: Principles of Public Finance — The Role of Government

Readings:	Mikesell: Chapter 1 Walsh, M. W. (2007, January 20). Richard A. Musgrave, 96, theoretician of public finance, dies. The New York Times (1923-) Caro, R. A. (1998, January). The city-shaper. The New Yorker (Library e-Reserves) Hayek, F. A. (1945, September). The use of knowledge in society. The American Economic Review, 35(4), 519-530. http://www.jstor.org/stable/1809376
Assignments:	Complete the required readings. Complete Lesson 2 Quiz. Do review exercise(s).

Apply It Activities 1

Assignments:	Complete Activity 1 Market Fialures Individual Submission.

Lesson 3: Public Budgeting — An Introduction

Readings:	Mikesell: Chapter 2 (excluding pages 80-86), Chapter 4, and Chapter 5 Key, V. O. (1940, December). Lack of a budgetary theory. American Political Science Review, 34(6), 1137-1144. https://doi.org/10.2307/1948194 Pennsylvania Office of the Budget. The Pennsylvania budget process. Retrieved from http://www.portal.state.pa.us
Assignments:	Complete the required readings. Complete Lesson 3 Quiz. Do review exercise(s).

Review

Time frame:	February 3 to February 9, 2025
Readings:	None.
Assignments:	Review Lessons 1-3.

Lesson 4: Budget Methods and Practices — Part I

Readings:	Mikesell: Chapter 3 NCSL Fiscal Brief: State Balanced Budget Provision (2010). Retrieved from http://www.ncsl.org City of The Dalles Budget
Assignments:	Complete the required readings. Complete Lesson 4 Quiz. Do review exercise(s). Participate in Budget Review Concerns Watercooler Discussion. Complete Budget Content Group Submission.

Apply It Activities 2

Assignments:	Participate in Budget Review Concerns Watercooler Discussion. Complete Activity 2 Budget Content Group Submission.

Lesson 5: Budget Methods and Practices — Part II

Readings:

Mikesell: Chapter 6 Moynihan, D. P. (2006, January). Managing for results in state government: Evaluating a decade of reform. Public Administration Review, 66(1), 77-89. http://dx.doi.org.ezaccess.libraries.psu.edu/10.1111/j.1540-6210.2006.00557.x Cothran, D. (1993, Sep/Oct). Entrepreneurial budgeting: An Emerging Reform? Public Administration Review, 53(5), 445-454. U.S. Government Accountability Office. (2008). Government performance: Lessons learned for the next administration on using performance information to improve results (Report No. GAO-08-1026T). Washington, DC: Government Printing Office City of Dalles Budget

Assignments:

Complete the required readings. Complete Lesson 5 Quiz.

Lesson 6: Capital Budgeting

Readings:	Mikesell: Chapter 7 Samuelson, R.J. (2010, November 1). California rail project is high-speed pork. The Washington Post. Retrieved from http://www.washingtonpost.com/wp-dyn/content/article/2010/10/31/AR2010103104260.html Listen to the radio segment on "Lessons learned from 35W Bridge Collapse."
Assignments:	Complete the required readings. Complete Lesson 6 Quiz. Do review exercise(s).

Apply It Activities 3

Assignments:	Participate in Cothran's Article Reflection Watercoller Discussion. Complete Activity 3 Benefit-Cost Analysis Individual Submission.

Lesson 7: Taxation — Criteria for Evaluating Revenue Options

Readings:

Mikesell: Chapter 8 Harper, R., Hawkins, G., Martin, & Sjolander, R. (2003, Winter). Price effects around a sales tax holiday: An exploratory study. Public Budgeting and Finance, 23, 108–113. https://doi-org.ezaccess.libraries.psu.edu/10.1111/j.0275-1100.2003.02304006.x Davey. (2011, January 12). Questions persisting as Illinois raises taxes: [National Desk]. The New York Times. New York Times http://ezaccess.libraries.psu.edu/login?url=https://www-proquest-com.ezaccess.libraries.psu.edu/newspapers/questions-persisting-as-illinois-raises-taxes/docview/837447863/se-2?accountid=13158

Assignments:

Complete the required readings. Complete Lesson 7 Quiz.

Lesson 8: Taxation — Income Tax

Readings:	Mikesell: Chapter 9 Conway, K., & Rork, J. (2012, Fall). The genesis of senior income tax breaks. National Tax Journal, 65(4), 1043–1068. https://link.gale.com/apps/doc/A311291672/LT?u=carl39591&sid=bookmark-LT&xid=66ff4e99
Assignments:	Complete the required readings. Complete Lesson 8 Quiz. Do review exercise(s).

Apply It Activities 4

Assignments:	Participate in Harper's Article Reflection Watercoller Discussion. Complete Activity 4 Tax Policy Group Submission.

Lesson 9: Taxation — Taxes on Goods and Services

Readings:

Mikesell: Chapter 10 "State, Federal, and Local Taxes" by National Conference of State Legislatures (NCSL). Retrieved from http://www.ncsl.org Davis et al. (2009, November). Davis, C., Davis, K., Gardner, M., McIntyre, R. S., McLynch, J., & Sapozhnikova, A. Who pays? A distributed analysis of the tax systems in all 50 states. (3rd ed.) Retrieved from The Institute on Taxation and Economic Policy website: http://www.itepnet.org/whopays3.pdf

Assignments:

Complete the required readings. Complete Lesson 9 Quiz.

Lesson 10: Taxation — Property Tax

Readings:	Mikesell: Chapter 11 O'Leary, K. (2009, June 27). The legacy of Proposition 13. Time Magazine. https://time.com/archive/6914690/the-legacy-of-proposition-13/ (e-Reserves). Trying to change an unfair tax. (1971). Time Magazine, 97(18), 81-82. Wisckol, M. (2013, Mar 09). 9 bills propose changes to Proposition 13. McClatchy - Tribune Business News
Assignments:	Complete the required readings. Complete Lesson 10 Quiz. Do review exercise(s).

Apply It Activities 5

Assignments:	Participate in Wisckol's Article Reflection Watercooler Discussion. Complete Activity 5 Calculations of Property Tax Submission.

Lesson 11: Revenues from User Charges, Fees and Public Monopolies

Time frame:	April 7 to April 13, 2025
Readings:	Mikesell: Chapter 12 Lauth, T., & Robbins, M. (2002, Fall). The Georgia Lottery and state appropriations for education: Subtitution or additional funding?  Public Budgeting and Finance, 89–100. https://doi-org.ezaccess.libraries.psu.edu/10.1111/1540-5850.00082 Cook. (2010, January 24). Time to increase Minnesota fishing license prices? McClatchy - Tribune Business News http://ezaccess.libraries.psu.edu/login?url=https://www-proquest-com.ezaccess.libraries.psu.edu/wire-feeds/time-increase-minnesota-fishing-license-prices/docview/458828838/se-2?accountid=13158 Copeland, L. Time to tweak gas taxes? States weigh options. (2013, Januaray 25) USA Today. Retrieved from https://www.usatoday.com/story/news/nation/2013/01/24/gas-tax-tweak-options/1862221/
Assignments:	Complete the required readings. Complete Lesson 11 Quiz.

Lesson 12: Debt Administration

Readings:	Mikesell Chapter 15
Assignments:	Complete the required readings Complete Lesson 12 Quiz. Do review exercise(s).

Week 6 Apply It Activities

Assignments:	Participate in User Charges Argument Watercooler Discussion. Complete Activity 6 Gambling and Education Funding Individual Submission.