Public Finance (eBook, ePUB)

Redaktion: Shoup, Carl

• Format: ePub

Produktbeschreibung

Broad in scope and carefully balanced in emphasis, this book is a major treatise on the theory and practice of public finance. It is unique in its presentation of a worldwide perspective and in its treatment of both the instruments of public finance and the goals, effects, and criteria of public finance measures. The book is divided into three parts. Book One defines the field, specifies the possible meaning of the "effects" of a public finance measure, and describes the criteria by which these measures are commonly appraised.

Book Two is concerned with micro public finance and opens with a discussion of the theory of public goods in general. Each of the major free government services and types of transfer payments as well as the taxes that government employs are then examined. This section concludes with a chapter on the relevant aspects of government borrowing and inflationary finance. Book Three considers the major goals of public finance policy and describes how the various instruments described in Book Two can be used in achieving these goals. Among the topics treated are the use of appropriate instruments to resolve conflict in goals, conceptual problems of measuring the public finance sector and its maximum and minimum economic limits, consensus goals of equity full employment and Pareto-optimism use of resources, and goals that evoke conflicts of interest within any community.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 676
• Erscheinungstermin: 5. Juli 2017
• Englisch
• ISBN-13: 9781351495721
• Artikelnr.: 49042198

Autorenporträt

Carl Shoup

Inhaltsangabe

Book One. Public Finance Analysis
One: Public Finance: Scope and Effects
Two: Criteria
Book Two: Micro Public Finance
I: Government Outlays
Three: Types of Outlay and Receipt
Expenditure Administration
Four: Government Services in General
Five: Particular Government Services
Six: Unrequited Payments in General
Seven: Particular Unrequited Payments
II: Government Receipts
Eight: General Sales Taxes: Turnover Tax and Intermediate Single-Stage Taxes
Nine: General Sales Taxes: Retail Sales Tax, Value-Added Tax
Ten: Excise Taxes
Monopoly Revenue
Eleven: Income Taxes: I
Twelve: Income Taxes: II
Thirteen: Expenditure Tax
Fourteen: Property Taxation: Net-Worth Tax, Capital Levy, Death and Gift Taxes
Fifteen: Property Taxation: Real Estate Tax, Taxes on Transfers for a Consideration
Sixteen: Taxes on Labor Income
Export and Import Taxes
Other Taxes and Para-Taxes
Seventeen: Tax Administration
Eighteen: Government Borrowing
Inflationary Finance
Book Three: Macro Public Finance
Nineteen: Framework of Macro Public Finance
Twenty: Size of the Public Finance Sector
Twenty-One: Optimum Output Pattern
Twenty-Two: Full Employment and Capacity Utilization
Twenty-Three: Distribution of Disposable Income
Economic Growth
Twenty-Four: Price Stability
External Equilibrium
Twenty-Five: Intergovernmental Fiscal Coordination