Public Finance —— Principles and Policy

----- 公共财政：原则与政策

ISBN: 9780538478441 出版年：2011 页码：750 John E Anderson Cengage

Note: Each chapter begins with an Introduction and concludes with Problems and References. I. Overview of the Public Sector and Methods of Analysis 1. Economics of the Public Sector The Field of Public Finance Private and Public Interests Public Goods and the Need for Government A Federal System of Governments 2. Measurement and Methods in Public Finance Size and Scope of the Public Sector--Federal, State, and Local Methods of Economics Analysis Policy Study: Voting for an Increase in the Local Property Tax II. Market Efficiency, Market Failure, and the Needs for Governments 3. Welfare Economics and Public Goods Public and Private Goods Allocation of Public and Private Goods Efficiency in Public Good Provision Markets and Efficient Allocation of Resources Appendix: Efficient Provision of Public and Private Goods 4. Externalities The Economics of Externalities Negative Externalities: Analysis of Marginal Damages Positive Externalities: Analysis of Marginal External Benefits Remedies for Externalities Policy Study: Downwind from a Soviet Research Center Policy Study: The Kyoto Protocol 5. Income Distribution and Transfer Programs Measuring the Income Distribution Poverty Redistributing Income in Theory Redistributing Income in Practice Income Inequality and the Effects of Tax and Transfer Programs Policy Study: Does Inequality Matter? Policy Study: Trafficking in Food Stamps Policy Study: The Samaritan's Dilemma Appendix: Decomposition of Inequality by Source of Income III. Social Choice and Analysis of Government Programs 6. Collective Decision Making Individual Preferences and Collective Decision Making Collective Decision Making in a Direct Democracy Median Voter Model Collective Decision Making in a Representative Democracy Appendix: Rational Voters 7. Program Evaluation: Benefit-Cost Analysis Benefit-Cost Analysis and Its Uses Economic Valuation of Benefits and Costs Discounting Evaluation Criteria Effects of Risk/Uncertainty Policy Study: The Benefits of Smoking Policy Study: Benefits and Costs of Preserving Old-Growth Forests 8. Government Production and Pricing of Public Goods and Services Production of Public Goods and Services Pricing of Public Goods and Services Policy Study: Economies of Scale in Health Insurance Coverage Appendix: Production and Cost Functions IV. Efficiency and Equity Effects of Taxes and Subsidies 9. The Structure of Taxes What Is Taxed? Defining the Tax Base How Is Tax Applied? Tax Rates, Exemptions, Deductions, and Credits Policy Study: The Flat Tax 10. Efficiency Effects of Taxes and Subsidies Excess Burdens of Taxes and Subsidies Optimal Taxation 11. Incentive Effects of Taxation Taxation and Labor Supply Taxation and Saving/Borrowing Taxation and Risk Taking Tax Evasion Policy Study: Do IRAs Increase Private Savings? 12. Equity Aspects of Taxes and Expenditures The Incidence of Taxes Equity Concepts Incidence Effects of the Tax/Expenditure System Policy Study: Evaluating the Equity Effects of a Tax Reform Policy Study: The Incidence of Local Development Fees and Special Assessments V. Particular Taxes and Policy Issues 13. Income and Payroll Taxes Defining the Income Tax Base Income Tax Rate Structures Deductibility and Its Effects U.S. Income Tax Design and Policy Issues Payroll Taxes Policy Study: Tax Reform Proposals 14. The Corporate Income Tax The Corporate Income Tax Tax Base and Rates Incidence of the Corporate Income Tax Taxation and the Capital Structure of the Firm Taxation and Investment Taxation and Global Business Policy Study: Less Than Zero: Enron's Corporate Income Tax Payments, 1996-2000 15. Sales and Excise Taxes Excise Taxes Sales Taxes Harmonization of Indirect Taxes in a Federation of Governments Policy Study: Racketeer Cases Shed Light on Cigarette Smuggling in Italy Policy Study: The Incidence of Gasoline Excise Taxes 16. Property Taxes The Property Tax Base Property Tax Rates Property Tax Administration Property Tax Incidence Discontent and Relief Mechanisms Policy Study: Property Taxes and House Values: Estimation of Tax Capitalization in Massachusetts VI. Multilevel Government and Intergovernmental Relations 17. Government Budgets, Borrowing, and Deficit Finance Government Accounting, Budgets and Budget Processes What Determines the Size of the Federal Deficit? State and Local Government Debt Tax or Borrow: Comparing Tax Financing and Deficit Financing of Government Policy Study: Build It and They Will Come--Sports Stadia and Municipal Bond Financing Policy Study: The Balanced Budget Amendment Policy Study: State Rainy Day Funds 18. Multilevel Government Finance Fiscal Federalism: A Framework for Analysis Expenditure and Tax Assignment Grants Mandates Fiscal Disparities Policy Study: Effects of Changing the Federal Speed Limit Mandate 19. The Economics of Local Governments Clubs and Club Goods Local Public Goods Communities as Spatial Clubs: The Tiebout Model Policy Study: The Nebraska Corn Board as a Club Policy Study: The European Monetary Union as a Club 20. Policymaking and Policy Analysis Policymaking Institutions World Institutions Policy Analysis and Policymaking Careers in Public Finance and Policy Analysis