Public Finance

Carl Shoup (Autor)

Buch | Softcover

676 Seiten

2005
AldineTransaction (Verlag)
978-0-202-30785-5 (ISBN)

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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.

Carl Shoup

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

Erscheint lt. Verlag	31.10.2005
Verlagsort	Somerset
Sprache	englisch
Maße	152 x 229 mm
Gewicht	1111 g
Themenwelt	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
Themenwelt	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	0-202-30785-9 / 0202307859
ISBN-13	978-0-202-30785-5 / 9780202307855
Zustand	Neuware