目錄 PART I THE ECONOMIC BASIS FOR GOVERNMENT ACTIVITY 1. Government Activity in the Modern Mixed Economy 2. The Efficiency Criterion 3. Initializing Externalities 4. The Theory of Public Goods 5. Collective Choice and Politics. PART II GOVERNMENT EXPENDITURES AND POLICY IN THE UNITED STATES: SELECTED ISSUES. 6. Government Budgeting and Cost-Benefit Analysis 7. Government Aid to the Poor 8. Social Insurance 9. Health Care Expenditures PART III FINANCING GOVERNMENT EXPENDITURES 10. Alternative Means of Government Finance 11. Economic Analysis of Taxation 12. Fiscal Balance and Public Debt PART IV TAXATION: THEORY AND STRUCTURE 13. Income Taxes 14. Personal Income Taxes in the United States 15. Business Income Taxes 16. Consumption Taxes 17. Wealth Taxes PART V STATE AND LOCAL GOVERNMENT FINANCE. 18. Public Finance in a Federal System of Government