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This course explores how the operations and services of public agencies are financially managed and paid for. Students examine taxes and government budgets from legal, economic and political perspectives. The main taxes of the American system-income, sales and property-as well as fees, intergovernmental transfers, economic development, education finance and public borrowing are covered on the tax side. On the spending side, students prepare and implement mock budgets. Current topics in government spending and taxation are also examined.