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    <subfield code="a">Public finance in theory and practice. /</subfield>
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    <subfield code="a">Includes index</subfield>
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    <subfield code="a">Contents: 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.</subfield>
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