Public Finance In Theory And Practice

Fiscal Functions: An Overview -- Public Sectoir In The Economic Accounts -- Fiscal Instituions -- Public Provision For Social Goods -- Social Goods Considered Further -- Equity In Distribution -- Public Choice And Fiscal Politics -- Public Expenditures: Structure And Growth -- Expenditure Evaluation: Principles -- Case Studies In Expenditure Policy: (1) Public Services -- Case Studies In Expenditure Policy: (2) Low-income Support And Social Insurance -- Introduction To Taxation -- Approaches To Tax Equity -- Tax And Expenditure Incidence: An Overview -- Principles Of Tax Incidence -- Excess Burden And Efficient Tax Design -- Taxation Effects On Capacity Output: A Supply-side Perspective -- Development And Composition Of United States Tax Structure -- Individual Income Tax: Defining Taxable Income -- Individual Income Tax: Further Problems -- Corporation Income Tax: Structure And Integration -- Corporation Income Tax: Further Issues -- Consumption Taxes -- Property And Wealth Taxes -- Death Duties -- Payroll Duties -- Principles Of Multiunit Finance -- Principles Of Federal Finance -- The Structure Of Fiscal Federalism In The United States -- Principles Of Stabilization Policy -- Further Issues In Fiscal Policy -- Economics Of The Public Debt -- International Fiscal Coordinations -- Development Finance Richard A. Musgrave, Peggy B. Musgrave. Includes Bibliographies And Indexes.