02075nam a22001817a 4500008004100000020001500041050001600056100002500072245008800097250001200185260003500197300003100232500001900263505155700282650001901839650001201858700002301870121030t        xxu||||| |||| 00| 0 eng d  a0071002278  aHJ257.2.M87  aMusgrave, Richard A.  aPublic finance in theory and practice. /cRichard A. Musgrave and Peggy B. Musgrave  a5th ed.  aNew York:bMcGraw Hill,c1989.  axvi, 627 p.:bill.;c22cm.  aIncludes index  aContents: What the public sector is about: Fiscal functions: an overview -- Public sector in the economic accounts -- Fiscal institutions -- Allocation, distribution, and public choice: Public provision for social goods -- Social goods considered further -- Equity in distribution -- Public choice and fiscal politics -- Expenditure structure and policy: Public expenditure: 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 -- Principles of taxation: 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 -- Tax structure: 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 tax -- Fiscal federalism: Principles of multiunit finance -- Principles of federal finance -- The Structure of fiscal federalism in the United States -- Fiscal policy and stabilization: Principles of stabilization policy -- Further issues in fiscal policy -- Economics of the public debt -- International issues: International fiscal coordinations -- Development finance.  bPublic finance  bFinance  aMusgrave, Peggy B.