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  <titleInfo>
    <title>Public finance in theory and practice</title>
  </titleInfo>
  <name type="personal">
    <namePart>Singh, S. K.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New Delhi</placeTerm>
    </place>
    <publisher>S. Chand &amp; Co.</publisher>
    <dateIssued>2014</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>736 p.: ill. ;</extent>
  </physicalDescription>
  <tableOfContents>Contents: The evolution of public finance -- Major fiscal functions -- The concept of public goods --  Growth of public expenditure -- Pattern of public expenditure --  Principles of public expenditure -- Evaluation of public expenditure -- Structure of taxation -- Principles of taxation -- Proportional and progressive taxation -- Requirements of a good taxation system -- Taxable capacity -- Shifting and incidence of taxation -- Incidence of taxes -- Economic effects of taxation -- Taxation of the agricultural sector -- Taxes on income -- Taxation of wealth -- Expenditure tax -- Commodity taxes -- Tax administration in developing countries -- Public borrowing and other sources of revenue -- Fiscal policy -- Government budgeting -- Public sector undertakings -- Fiscal federalism -- Local finance -- War finance -- Indian public finance </tableOfContents>
  <note type="statement of responsibility">S. K. Singh</note>
  <subject>
    <topic>Finance, Public. 	</topic>
  </subject>
  <subject>
    <topic>Fiscal policy. 	</topic>
  </subject>
  <subject>
    <topic>Public welfare -- Finance. 	</topic>
  </subject>
  <subject>
    <topic>Taxation. 	</topic>
  </subject>
  <classification authority="lcc">HJ 141.S61</classification>
  <identifier type="isbn">9788121911036</identifier>
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    <recordCreationDate encoding="marc">120608</recordCreationDate>
    <recordChangeDate encoding="iso8601">20230821153659.0</recordChangeDate>
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