Public finance in theory and practice

Bibliographic Details
Main Author: Musgrave, Richard A.
Other Authors: Musgrave, Peggy B.
Format: Book
Language:English
Published: New Delhi Tata McGraw-Hill Educations Private Limited 1989
Edition:5th ed.
Subjects:
Table of Contents:
  • What the public sector is about Fiscal Functions Public sector in the Economic accounts Fiscal institutions Allocation distribution, and public choice Public provisions for social goods Social goods considered further Equity in distribution Public choice and fiscal politics Expenditure structure and policy Public expenditure: structure and growth Expenditure evaluation: principles Case studies in expenditure policy: public services Case studies in expenditure policy: low -income support and social insurance Principles of taxation Introduction to taxation Approaches to tax equity Tax and expenditure incidence Principles of tax incidence Excess burden and efficient tax design Taxation effects on capacity output: a supply-side perspective Tax structure Development and composition of United States tax structure Individual income tax: defining taxable income Individual income tax: Further problems Corporation Income tax: Structure and integration Corporation Income tax: Further issues Consumption taxes Property and wealth taxes Death Duties Payroll tax Fiscal federalism Principles of multi unit finance Principles of federal finance The structure of fiscal federalism in the United States Fiscal policy and stabilization Principles of stabilization policy Further issues in Fiscal policy Economics of the public debt International issues International fiscal coordinations Development finance