Public Finance

ISBN-13: 9781138531185 / Angielski / Twarda / 2017 / 676 str.

Carl Shoup

Opis

Broad in scope and carefully balanced in emphasis, this book is a major treatise on the theory and practice of public finance

Spis treści

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

O autorze

Carl Shoup