Table of contents for Public finance / Harvey S. Rosen.


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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



Library of Congress subject headings for this publication: Finance, Public United States