Lecture Notes in State and Local Public Finance (Parts I and II)
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This book is based on lectures conducted for two classes at the Maxwell School, Syracuse University: A Public Finance Seminar for PhD students in public administration and State and Local Public Finance for master's students in public administration.
Topics covered include the role of voters in a federal system, the sorting of different households into different communities, the determinants of public service costs, the property tax and other sources of local (and state) revenue, fiscal aspects of economic development, and intergovernmental aid (especially for education).
The notes for the Ph.D. class also cover several more advanced topics, such as the estimation of education production and cost functions, the capitalization of school quality into house values, and tax competition among jurisdictions. The focus in these notes is on the highly decentralized federal system in the United States, but many of the principles and much of the behavioral analysis in the class apply to other countries as well.
These notes draw on Professor Yinger's extensive teaching experience and publication record in state and local public finance. They should prove useful to many teachers, scholars, and students who find topics in state and local public finance that they wish to pursue.
Contents:
Part I: Public Finance Seminar for PhD Students:
The Property Tax
Public Production Functions
Program Evaluation
Public Cost Functions
Cost Indexes and Pupil Weights
School District Consolidation
Demand for Public Services: The Median Voter and Other Approaches
State Aid
Bidding and Sorting
Property Tax Capitalization
Hedonics
School Quality Capitalization
Sales Taxes
Property Tax Incidence
Tax Competition
Tax Rates and Economic Development
Tax Breaks and Economic Development
Infrastructure
Bond Markets
Part II: State and Local Public Finance for Master's Degree Students:
Introduction and Overview
The Demand for Local Public Services
Local Voting
Public Sector Costs Concepts
Public Sector Costs: Policy
Local Public Revenue
Property Tax Capitalization
Property Tax Incidence
Income and Sales Taxes
Revenue from Government Monopoly
User Fees
Infrastructure
Municipal Bonds Markets
Issuing Municipal Bonds
Economic Development: Concepts
Economic Development Policy
Intergovernmental Fiscal Relations
State Aid to Education
Educational Accountability
Readership: PhD students undertaking Public Administration as well as master's students studying State and Local Public Finance and Public Administration.
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Public Finance: A Contemporary Application of Theory to Policy (10版)
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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
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財政學 (Rosen/Public Finance 10/e) (10版)
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【中文翻譯書】
書名:財政學 第十版
原文書名: Public Finance 10/E
原文作者:Harvey S. Rosen, Ted Gayer
中文譯者:黃智聰,張敏蕾,潘俊男
出版社:華泰
出版日期:2016/10/21
ISBN: 9789863412823
目錄
第一篇 入門
第1章 導論
第2章 實證分析的工具
第3章 規範分析之工具
第二篇 公共支出:公共財與外部性
第4章 公共財
第5章 外部性
第6章 政治經濟學
第7章 教育
第8章 成本效益分析
第三篇 公共支出:社會保險與所得維持
第09章 醫療照護市場
第10章 政府與醫療照護市場
第11章 社會安全計畫
第12章 所得重新分配:概念性議題
第13章 針對窮人的支出計畫
第四篇 租稅分析的架構
第14章 租稅與所得分配
第15章 租稅與效率
第16章 效率與公平的租稅
第五篇 美國的稅收制度
第17章 個人所得稅
第18章 個人的租稅與行為
第19章 公司所得稅
第20章 赤字融通
第21章 基本租稅改革:消費稅及財富稅
第六篇 各級政府的公共財政
第22章 聯邦公共財政
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