Public finance and the price system:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York, NY
Macmillan
1987
|
| Edition: | 3. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturangaben |
| Physical Description: | XVI, 537 S. graph. Darst. |
| ISBN: | 0023157208 |
Staff View
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| 245 | 1 | 0 | |a Public finance and the price system |c Edgar K. Browning ; Jacqueline M. Browning |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a New York, NY |b Macmillan |c 1987 | |
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Record in the Search Index
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| adam_text | Titel: Public finance and the price system
Autor: Browning, Edgar K
Jahr: 1987
Contents
chapter
1
Introduction
1
Overview
of
Public
Sector
Fiscal
Operations
1
The
Nature
of
the
Economic
Effects
of
Policies
5
Allocation,
5
Distribution,
6
Stabilization,
7
Positive
Analysis
and
Value
Judgments
~J
Criteria
for
Policy
Evaluation
8
Equity,
8
Economic
efficiency,
10
Paternalism,
13
Individual
freedom,
14
Tradeoffs
among
the
criteria,
15
The
Price
System
15
Economic
efficiency
in
a
price
system,
16
Equity
in
a
price
system,
19
Paternalism
and
individual
freedom
in
a
price
system,
20
What
Role
for
Government?
20
Supplementary
Readings
21
chapter
2
Market
Failure:
Public
Goods
and
Externalities
23
The
Nature
of
Public
Goods
23
Nonrival
consumption,
23
Nonexclusion,
25
Public
Goods
and
the
Free
Rider
Problem
26
xli
CONTENTS
chapter
7
Social
Security
190
Pay-as-you-go
Financing
192
How
a
pay-as-you-go
system
operates,
193
Two
types
of
redistribution,
195
Is
social
security
a
good
deal?,
197
Social
Security,
Retirement,
and
Work
Incentives
198
Social
Security
and
Saving
200
Possible
offsets
to
reduced
saving,
202
Evidence
of
the
effect
of
social
security
on
saving,
203
Effects
of
Reduced
Saving
204
Equity-Related
Issues
208
Individual
equity
versus
social
adequacy,
208
Single-
and
two-earner
families,
211
The
general
level
of
retirement
benefits,
212
Demographic
Trends
and
the
Future
214
How
serious
is
the
future
financing
problem?,
217
Social
Security
and
Public
Choice
219
Proposal
for
Reform:
Privatize
Social
Security
220
Private
provision
for
retirement,
220
Supplementary
Readings
223
chapter
8
Government
and
the
Distribution
of
Income
225
Arguments
Favoring
Redistribution
by
Government
225
Equity,
225
Public
good
element
in
redistribution,
226
Insurance,
228
Political
power,
229
Arguments
Opposing
Redistribution
by
Government
230
Equity,
230
Incentives
and
economic
efficiency,
230
Political
aspects,
231
Weighing
the
Pros
and
Cons
232
Government
Expenditure
Policies
Affecting
Income
Distribution
233
The
Distribution
of
Money
Income
236
How
many
are
poor?,
239
Measuring
Inequality
240
Taxes
and
in-kind
transfers,
241
Other
factors
affecting
income
distribution,
244
Why
Hasn’t
the
Poverty
Rate
Fallen?
248
Half-full
or
Half-empty?
251
Supplementary
Readings
254
CONTENTS
xill
chapter
9
Analyzing
Income
Transfer
Programs
256
The
Negative
Income
Tax
256
The
conflict
among
competing
goals,
258
The
NIT
and
actual
welfare
programs,
260
Closing
the
poverty
gap
with
the
NIT,
261
The
NIT
and
Work
Incentives
264
Evidence
on
work
incentives,
267
The
welfare
cost
of
the
NIT,
268
The
cumulative
marginal
tax
rate
problem,
270
Wage
Rate
Subsidy
272
Public
Employment
Programs
274
Cash
Versus
In-Kind
Transfers
278
Redistribution:
How
It
Affects
Marginal
Tax
Rates
281
The
cost
of
an
income
guarantee,
284
The
Equality-Efficiency
Tradeoff
285
Proposal
for
Reform:
The
NIT
288
Supplementary
Readings
292
chapter
10
Principles
of
Tax
Analysis
294
Tax
Incidence
294
Balanced-budget
incidence,
295
Differential
incidence,
296
Incidence
of
Excise
Taxes
297
Incidence
and
elasticities
of
supply
and
demand,
300
Significance
of
tax
incidence,
302
Partial
Versus
General
Equilibrium
Analysis
304
Incidence
of
a
general
sales
tax,
305
Equivalence
of
Major
Broad-Based
Taxes
308
The
Welfare
Cost
of
Taxation
309
Welfare
cost:
an
alternative
perspective,
311
Welfare
cost:
increasing
cost
industry,
313
Other
sources
of
welfare
cost,
314
The
Magnitude
of
Welfare
Costs
315
Price
elasticities
of
supply
and
demand,
315
The
tax
rate,
317
Estimation
of
the
welfare
cost
of
taxation,
318
Importance
of
the
Welfare
Cost
of
Taxation
320
Supplementary
Readings
323
xiv
CONTENTS
chapter
11
The
Federal
Individual
Income
Tax
325
What
Is
Income?
325
Definition
of
Taxable
Income
in
Practice
327
Exclusions,
328
Exemptions,
328
Deductions,
328
Tax
credits,
329
Capital
gains,
329
Tax
Rates
and
Tax
Revenues
330
Rate
structure
of
the
federal
income
tax,
332
Where
the
revenue
comes
from,
334
Evolution
of
the
income
tax
structure,
337
Proportional
Income
Taxation
339
Incidence,
339
Welfare
cost,
342
Progressive
Income
Taxation
344
Comparison
of
progressive
and
proportional
taxes,
346
Empirical
evidence,
348
Tax
Preferences
350
The
welfare
cost
of
tax
preferences,
353
Rationales
for
tax
preferences,
354
Other
Effects
of
Income
Taxation
357
Saving,
357
Inflation
and
mismeasurement
of
capital
income,
359
The
marriage
tax,
360
Proposal
for
Reform:
A
Flat
Rate
Tax
362
Advantages
of
a
flat
rate
tax,
362
Disadvantages
of
a
flat
rate
tax,
363
Supplementary
Readings
364
chapter
12
The
Corporation
Income
Tax
367
Tax
Base,
Rates,
and
Revenues
367
Incidence
369
Diagrammatic
analysis,
370
Other
factors
affecting
incidence,
374
Welfare
Cost
377
Issues
in
Tax
Base
Determination
379
Depreciation,
379
Investment
tax
credit,
381
Capital
gains,
382
Inflation
and
the
measure
of
income,
383
Effects
of
Changes
in
the
Tax
Base
384
Incidence
and
welfare
cost
of
differential
taxation
of
assets,
386
The
R D
tax
credit,
388
Proposal
for
Reform:
Integration
of
the
Corporation
and
Individual
Income
Taxes
390
Supplementary
Readings
392
CONTENTS
xv
chapter
13
Other
Major
Revenue
Sources
394
Social
Security
Payroll
Tax
394
Division
of
the
tax
between
employer
and
employee,
396
Incidence,
398
Welfare
cost,
400
Issues
in
social
security
tax
reform,
401
Taxes
on
Output
403
Sales
and
excise
taxes,
403
The
value-added
tax,
407
Property
Taxation
410
National
property
tax,
411
System
of
local
property
taxes,
412
Deficit
Finance
415
The
emergence
of
large
federal
deficits,
415
How
large
is
the
deficit,
really?,
418
Incidence
of
deficit
finance,
419
Impact
on
capital
markets,
421
Should
we
reduce
the
deficit?,
425
Supplementary
Readings
428
chapter
14
The
Tax
System
430
The
Distribution
of
the
Tax
Burden
430
Tax
burdens
by
income
classes,
431
Other
measures
of
tax
burden
distribution,
433
Taxation
and
Labor
Supply
435
Estimating
the
welfare
cost,
439
Taxation
and
Capital
Accumulation
443
Is
the
rate
of
investment
too
low?,
449
Tax
Rates,
Tax
Revenues,
and
the
Laffer
Curve
452
Where
are
we
on
the
Laffer
curve?,
454
Where
should
we
be
on
the
Laffer
curve?,
456
Can
targeted
tax
rate
reductions
increase
revenues?,
458
Proposal
for
Reform:
A
Consumption
Tax
460
Equity,
461
Efficiency ,
463
Supplementary
Readings
464
chapter
15
Federalism
466
Overview
of
State
and
Local
Expenditures
and
Taxes
466
Economic
Advantages
of
Subnational
Governments
470
Economic
Disadvantages
of
Subnational
Governments
474
Tax
and
Expenditure
Analysis
476
Principles,
476
The
birth
of
an
(illegal)
industry ,
478
Washington,
D.C.,
learns
a
lesson,
480
xvi
CONTENTS
Special
Topics
in
State-Local
Public
Finance
481
Tax
competition,
481
“Impure
local
public
goods,
482
Benefit
“spillovers,”
483
Tax
“exporting,
485
Intergovernmental
Grants
487
Conditional
grants,
489
General
revenue
sharing,
492
Proposal
for
Reform:
End
Tax
Deductibility
495
Supplementary
Readings
497
appendix:
Consumer
Choice
Theory
499
The
Consumer’s
Preferences
499
Indifference
curves,
500
The
Consumer’s
Budget
503
The
budget
line,
504
The
Consumer
in
Equilibrium
507
Changes
in
income,
510
Changes
in
prices,
512
Substitution
and
income
effects
of
price
changes,
514
An
Application
516
index
521
|
| any_adam_object | 1 |
| author | Browning, Edgar K. Browning, Jacquelene M. |
| author_facet | Browning, Edgar K. Browning, Jacquelene M. |
| author_role | aut aut |
| author_sort | Browning, Edgar K. |
| author_variant | e k b ek ekb j m b jm jmb |
| building | Verbundindex |
| bvnumber | BV005331463 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ7461 |
| callnumber-raw | HJ7461.B75 1987 |
| callnumber-search | HJ7461.B75 1987 |
| callnumber-sort | HJ 47461 B75 41987 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | QL 262 |
| ctrlnum | (OCoLC)13327968 (DE-599)BVBBV005331463 |
| dewey-full | 336.73 336.7319 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.73 336.73 19 |
| dewey-search | 336.73 336.73 19 |
| dewey-sort | 3336.73 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 3. ed. |
| format | Book |
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| geographic | USA USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV005331463 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T16:27:55Z |
| institution | BVB |
| isbn | 0023157208 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003337683 |
| oclc_num | 13327968 |
| open_access_boolean | |
| owner | DE-473 DE-BY-UBG DE-703 DE-521 DE-188 DE-19 DE-BY-UBM |
| owner_facet | DE-473 DE-BY-UBG DE-703 DE-521 DE-188 DE-19 DE-BY-UBM |
| physical | XVI, 537 S. graph. Darst. |
| publishDate | 1987 |
| publishDateSearch | 1987 |
| publishDateSort | 1987 |
| publisher | Macmillan |
| record_format | marc |
| spelling | Browning, Edgar K. Verfasser aut Public finance and the price system Edgar K. Browning ; Jacqueline M. Browning 3. ed. New York, NY Macmillan 1987 XVI, 537 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Literaturangaben Finanzwirtschaft Expenditures, Public Public goods Finance, Public -- United States Öffentliches Gut (DE-588)4043179-4 gnd rswk-swf Preissystem (DE-588)4115622-5 gnd rswk-swf Öffentliche Ausgaben (DE-588)4043136-8 gnd rswk-swf Finanzwirtschaft (DE-588)4017214-4 gnd rswk-swf Öffentlicher Haushalt (DE-588)4043173-3 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Finanzwirtschaft (DE-588)4017214-4 s DE-604 Öffentliche Ausgaben (DE-588)4043136-8 s Preissystem (DE-588)4115622-5 s 1\p DE-604 Öffentlicher Haushalt (DE-588)4043173-3 s 2\p DE-604 Öffentliches Gut (DE-588)4043179-4 s 3\p DE-604 Browning, Jacquelene M. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003337683&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Browning, Edgar K. Browning, Jacquelene M. Public finance and the price system Finanzwirtschaft Expenditures, Public Public goods Finance, Public -- United States Öffentliches Gut (DE-588)4043179-4 gnd Preissystem (DE-588)4115622-5 gnd Öffentliche Ausgaben (DE-588)4043136-8 gnd Finanzwirtschaft (DE-588)4017214-4 gnd Öffentlicher Haushalt (DE-588)4043173-3 gnd |
| subject_GND | (DE-588)4043179-4 (DE-588)4115622-5 (DE-588)4043136-8 (DE-588)4017214-4 (DE-588)4043173-3 (DE-588)4078704-7 |
| title | Public finance and the price system |
| title_auth | Public finance and the price system |
| title_exact_search | Public finance and the price system |
| title_full | Public finance and the price system Edgar K. Browning ; Jacqueline M. Browning |
| title_fullStr | Public finance and the price system Edgar K. Browning ; Jacqueline M. Browning |
| title_full_unstemmed | Public finance and the price system Edgar K. Browning ; Jacqueline M. Browning |
| title_short | Public finance and the price system |
| title_sort | public finance and the price system |
| topic | Finanzwirtschaft Expenditures, Public Public goods Finance, Public -- United States Öffentliches Gut (DE-588)4043179-4 gnd Preissystem (DE-588)4115622-5 gnd Öffentliche Ausgaben (DE-588)4043136-8 gnd Finanzwirtschaft (DE-588)4017214-4 gnd Öffentlicher Haushalt (DE-588)4043173-3 gnd |
| topic_facet | Finanzwirtschaft Expenditures, Public Public goods Finance, Public -- United States Öffentliches Gut Preissystem Öffentliche Ausgaben Öffentlicher Haushalt USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003337683&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT browningedgark publicfinanceandthepricesystem AT browningjacquelenem publicfinanceandthepricesystem |