TY - BOOK AU - Singh, S. K. TI - Public finance in theory and practice. SN - 9788121911036 AV - HJ 141.S61 PY - 2014/// CY - New Delhi PB - S. Chand & Co. KW - Finance, Public. KW - Fiscal policy. KW - Public welfare -- Finance. KW - Taxation. N1 - 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 ER -