000			02126nam a22002057a 4500
008			121030t xxu||||| |||| 00| 0 eng d
020			_a0071002278
050			_aHJ257.2.M87
100			_aMusgrave, Richard A.
245			_aPublic finance in theory and practice. / _cRichard A. Musgrave and Peggy B. Musgrave
250			_a5th ed.
260			_aNew York: _bMcGraw Hill, _c1989.
300			_axvi, 627 p.: _bill.; _c22cm.
500			_aIncludes index
505			_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.
650			_bPublic finance
650			_bFinance
700			_aMusgrave, Peggy B.
942			_2lcc _cBK
999			_c2463 _d9963