Preface to the Fifth Edition
Excerpt from the Preface to the First Edition
Part one. What the Public Sector is About
Chapter 1. Fiscal Functions: An Overview
Chapter 2. Public Sector in the Economic Accounts
Chapter 3. Fiscal Institutions
Part two. Allocation, Distribution, and Public Choice
Chapter 4. Public Provision for Social Goods
Chapter 5. Social Goods Considered Further
Chapter 6. Equity in Distribution
Chapter 7. Public Choice and Fiscal Politics
Part Three. Expenditure Structure and Policy
Chapter 8. Public Expenditures: Structure and Growth
Chapter 9. Expenditure Evaluation: Principles
Chapter 10. Case Studies in Expenditure Policy: (1) Public Services
Chapter 11. Case Studies in Expenditure Policy: (2) Low-Income Support and Social Insurance
Part Four: Principles of Taxation
Chapter 12. Introduction to Taxation
Chapter 13. Approaches to Tax Equity
Chapter 14. Tax and Expenditure Incidence: An Overview
Chapter 15. Principles of Tax Incidence
Chapter 16. Excess Burden and Efficient Tax Design
Chapter 17. Taxation Effects on Capacity Output: A Supply-Side Perspective
Part Five. Tax Structure
Chapter 18. Development and Composition of United States Tax Structure
Chapter 19. Individual Income Tax: Defining Taxable Income
Chapter 20. Individual Income Tax: Further Problems
Chapter 21. Corporation Income Tax: Structure and Integration
Chapter 22. Corporation Income Tax: Further Issues
Chapter 23. Consumption Taxes
Chapter 24. Property and Wealth Taxes
Chapter 25. Death Duties
Chapter 26. Payroll Tax
Part Six. Fiscal Federalism
Chapter 27. Principles of Multiunit Finance
Chapter 28. Principles of Federal Finance
Chapter 29. The Structure of Fiscal Federalism in the United States
Part Seven. Fiscal Policy and Stabilization
Chapter 30. Principles of Stabilization Policy
Chapter 31. Further Issues in Fiscal Policy
Chapter 32. Economics of the Public Debt
Part Eight. International Issues
Chapter 33. International Fiscal Coordinations
Chapter 34. Development Finance
Indexes
