目录: Preface. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xxvii PART I Introduction and Background 1 Why Study Public Finance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 2 Theoretical Tools of Public Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 3 Empirical Tools of Public Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63 4 Budget Analysis and Deficit Financing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .91 PART IIExternalities and Public Goods 5 Externalities: Problems and Solutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .121 6 Externalities in Action: Environmental and Health Externalities . . . . . . . . . . . .149 7 Public Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .181 8 Cost-Benefit Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .205 9 Political Economy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .227 10 State and Local Government Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . .261 11 Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .289 PART IIISocial Insurance and Redistribution 12 Social Insurance: The New Function of Government . . . . . . . . . . . . . . . . . . .319 13 Social Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .353 14 Unemployment Insurance, Disability Insurance, and Workers’ Compensation .389 15 Health Insurance I: Health Economics and Private Health Insurance . . . . . . . .419 16 Health Insurance II: Medicare, Medicaid, and Health Care Reform . . . . . . . . .453 17 Income Distribution and Welfare Programs . . . . . . . . . . . . . . . . . . . . . . . . .489 PART IVTaxation in Theory and Practice 18 Taxation in the United States and Around the World . . . . . . . . . . . . . . . . . . .523 19 The Equity Implications of Taxation: Tax Incidence . . . . . . . . . . . . . . . . . . . .557 20 Tax Inefficiencies and Their Implications for Optimal Taxation . . . . . . . . . . . .589 21 Taxes on Labor Supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .623 22 Taxes on Savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .647 23 Taxes on Risk Taking and Wealth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .675 24 Corporate Taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .701 25 Fundamental Tax Reform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .737 Glossary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .G-1 References. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .R-1 Name Index. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .NI-1 Subject Index. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SI-1
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