676 Pages
by
Routledge
676 Pages
by
Routledge
676 Pages
by
Routledge
Also available as eBook on:
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... Read more
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
Biography
Carl Shoup
