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Part One: Introduction 1. Introduction: Public Finance and Ideology Government at a Glance 2. Tools of Positive Analysis: The Role of Theory Methods of Empirical Analysis Concluding Remarks 3. Tools of Normative Analysis: Welfare Economics The First Fundamental Theorem of Welfare Economics Fairness and the Second Fundamental Theorem of Welfare Economics Market Failure Buying into Welfare Economics Part Two: Analysis of Public Expenditure 4. Public Goods: Public Goods Defined Efficient Provision of Public Goods The Privatization Debate Education Public Goods and Public Choice 5. Externalities: The Nature of Externalities Graphical Analysis Private Responses Public Responses to Externalities The US Response Implications for Income Distribution Positive Externalities 6. Political Economy: Direct Democracy Representative Democracy Explaining Government Growth 7. Income Redistribution, Conceptual Issues: Distribution of Income Rationales for Income Redistribution Expenditure Incidence 8. Expenditure Programs for the Poor: A Quick Look at Welfare Spending Institutional Setting Issues in the Design of Welfare Programs The Earned Income Tax Credit Supplemental Security Income Medicaid Food Stamps and Child Nutrition Housing Assistance Programs to Enhance Earnings 9. Social Insurance I: Social Security and Unemployment Insurance: Why Have Social Insurance? Structure of Social Security Effects on Economic Behavior Long-Term Stresses on Social Security Social Security Reform Unemployment Insurance Conclusions 10. Social Insurance II: Health Care: What’s Special About Health Care? The US Health Care Market The Role of Government The Twin Issues: Access and Cost Should Government’s Role in Health Care Increase? 11. Cost-Benefit Analysis: Present Value Private Sector Project Evaluation Discount Rate for Government Projects Valuing Public Benefits and Costs Games Cost?Benefit Analysts Play Distributional Considerations Uncertainty An Application: Are Reductions in Class Size Worth It? Use (and Nonuse) by Government Part Three: A Framework for Tax Analysis 12. Taxation and Income Distribution: Tax Incidence: General Remarks Partial Equilibrium Models General Equilibrium Models Conclusions 13. Taxation and Efficiency: Excess Burden Defined Excess Burden Measurement with Demand Curves Differential Taxation of Inputs Does Efficient Taxation Matter? 14. Efficient and Equitable Taxation: Optimal Commodity Taxation Optimal User Fees Optimal Income Taxation Politics and the Time Inconsistency Problem Other Criteria for Tax Design Part Four: The United States Revenue System 15. The Personal Income Tax: Basic Structure Defining Income Excludable Forms of Money Income Exemptions and Deductions Rate Structure Choice of Unit and the Marriage Tax Taxes and Inflation Treatment of International Income State Income Taxes Politics and Tax Reform 16. Personal Taxation and Behavior: Labor Supply Saving Housing Decisions Portfolio Composition A Note on Politics and Elasticities 17. The Corporation Tax: Why Tax Corporations? Structure Incidence and Excess Burden Effects on Behavior State Corporation Taxes Taxation of Multinational Corporations Corporation Tax Reform 18. Deficit Finance: How Big Is the Debt? The Burden of the Debt To Tax or to Borrow? 19. Taxes on Consumption and Wealth: Retail Sales Tax Value-Added Tax Hall-Rabushka Flat Tax Cash-Flow Tax Efficiency and Fairness of Personal Consumption Taxes Income versus Consumption Taxation Wealth Taxes Estate and Gift Taxes Part Five: Multigovernment Public Finance 20. Public Finance in a Federal System: Background Community Formation The Tiebout Model Optimal Federalism Property Tax Intergovernmental Grants Appendix: Some Basic Microeconomics