【原文書】 書名：Public Finance 10/e GE 作者：Harvey S. Rosen、Ted Gayer 出版社：McGrawHill 出版日期：2014/06/06 ISBN：9780077154691 內容簡介 　　1.Changes to Tax Law: Several chapters have been updated to reflect the tax changes as a result of the American Taxpayer Relief Act of 2012, including increased tax rates, and changes in the taxation of capital gains and dividends, the estate tax, and the Alternative Minimum Tax. 　　2.Taxation of Multinational Corporations: Chapter 19, The Corporation Tax, now includes an expanded discussion on the debate about how the U.S. should tax corporate profits earned abroad by domestic firms, with an evaluation of two alternative systems: global taxation and territorial taxation of corporate profits. 　　3.Health Care: Chapter 10, Government and the Market for Health Care, now includes a discussion of the Affordable Care Act, with a particular focus on the mandate that everyone purchase health insurance. 　　4.Federal Debt: In light of recent years, the issue of whether high levels of debt can lead to fiscal crisis is now taken up in the chapter on deficit finance. 目錄 PART I: GETTING STARTED ch 1 Introduction ch 2 Tools of Positive Analysis ch 3 Tools of Normative Analysis PART II: PUBLIC EXPENDITURE: PUBLIC GOODS AND EXTERNALITIES ch 4 Public Goods ch 5 Externalities ch 6 Political Economy ch 7 Education ch 8 Cost-Benefit Analysis PART III: PUBLIC EXPENDITURES: SOCIAL INSURANCE AND INCOME MAINTENANCE ch 9 The Health Care Market ch 10 Government and the Market for Health Care ch 11 Social Security ch 12 Income Redistribution: Conceptual Issues ch 13 Expenditure Programs for the Poor PART IV: FRAMEWORK FOR TAX ANALYSIS ch 14 Taxation and Income Distribution ch 15 Taxation and Efficiency ch 16 Efficient and Equitable Taxation PART V: THE UNITED STATES REVENUE SYSTEM ch 17 The Personal Income Tax ch 18 Personal Taxation and Behavior ch 19 The Corporation Tax ch 20 Deficit Finance ch 21 Fundamental Tax Reform: Taxes on Consumption and Wealth PART VI: MULTIGOVERNMEN PUBLIC FINANCE ch 22 Public Finance in a Federal System