内容介绍：

公共财政(Public Finance)：是指国家（政府）集中一部分社会资源，用于为市场提供公共物品和服务，满足社会公共需要的分配活动或经济行为。以满足社会的公共需要为口径界定财政职能范围，并以此构建政府的财政收支体系。这种为满足社会公共需要而构建的政府收支活动模式或财政运行机制模式，在理论上被称为“公共财政”。

内容截图：

Preface. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xxvii
PART I Introduction and Background
1 Why Study Public Finance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
2 Theoretical Tools of Public Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25
3 Empirical Tools of Public Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63
4 Budget Analysis and Deficit Financing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .91
PART IIExternalities and Public Goods
5 Externalities: Problems and Solutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .121
6 Externalities in Action: Environmental and Health Externalities . . . . . . . . . . . .149
7 Public Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .181
8 Cost-Benefit Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .205
9 Political Economy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .227
10 State and Local Government Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . .261
11 Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .289
PART IIISocial Insurance and Redistribution
12 Social Insurance: The New Function of Government . . . . . . . . . . . . . . . . . . .319
13 Social Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .353
14 Unemployment Insurance, Disability Insurance, and Workers’ Compensation .389
15 Health Insurance I: Health Economics and Private Health Insurance . . . . . . . .419
16 Health Insurance II: Medicare, Medicaid, and Health Care Reform . . . . . . . . .453
17 Income Distribution and Welfare Programs . . . . . . . . . . . . . . . . . . . . . . . . .489
PART IVTaxation in Theory and Practice
18 Taxation in the United States and Around the World . . . . . . . . . . . . . . . . . . .523
19 The Equity Implications of Taxation: Tax Incidence . . . . . . . . . . . . . . . . . . . .557
20 Tax Inefficiencies and Their Implications for Optimal Taxation . . . . . . . . . . . .589
21 Taxes on Labor Supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .623
22 Taxes on Savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .647
23 Taxes on Risk Taking and Wealth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .675
24 Corporate Taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .701
25 Fundamental Tax Reform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .737
Glossary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .G-1
References. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .R-1
Name Index. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .NI-1
Subject Index. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SI-1

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