Efnisyfirlit

• Copyright
• About the Authors
• Preface
• Acknowledgments
• PART I GETTING STARTED
  • CHAPTER 1 INTRODUCTION
    • Public Finance and Ideology
      • Organic View of Government
      • Mechanistic View of Government
      • Viewpoint of This Book
    • Government at a Glance
      • The Legal Framework
      • The Size of Government
      • Expenditures
      • Revenues
      • Our Agenda
    • Summary
    • Discussion Questions
    • Appendix: Doing Research in Public Finance
  • CHAPTER 2 TOOLS OF POSITIVE ANALYSIS
    • The Role of Theory
    • Causation versus Correlation
    • Experimental Studies
      • Conducting an Experimental Study
      • Pitfalls of Experimental Studies
    • Observational Studies
      • Conducting an Observational Study
      • Pitfalls of Observational Studies
    • Quasi-Experimental Studies
      • Conducting a Quasi-Experimental Study
      • Pitfalls of Quasi-Experimental Studies
    • Conclusions
    • Summary
    • Discussion Questions
  • CHAPTER 3 TOOLS OF NORMATIVE ANALYSIS
    • Welfare Economics
      • Pure Economy Exchange
      • Production Economy
    • The First Fundamental Theorem of Welfare Economics
    • Fairness and the Second Fundamental Theorem of Welfare Economics
    • Market Failure
      • Market Power
      • Nonexistence of Markets
      • Overview
    • Buying into Welfare Economics
    • Summary
    • Discussion Questions
• PART II PUBLIC EXPENDITURE: PUBLIC GOODS AND EXTERNALITIES
  • CHAPTER 4 PUBLIC GOODS
    • Public Goods Defined
    • Efficient Provision of Public Goods
      • Deriving the Efficiency Condition
      • Problems in Achieving Efficiency
      • The Free Rider Problem
    • Privatization
      • Public versus Private Provision
      • Public versus Private Production
    • Public Goods and Public Choice
    • Summary
    • Discussion Questions
    • Appendix: Preference Revelation Mechanisms
  • CHAPTER 5 EXTERNALITIES
    • The Nature of Externalities
    • Graphical Analysis
      • Implications
      • Conclusion
    • Private Responses
      • Bargaining and the Coase Theorem
      • Mergers
      • Social Conventions
    • Public Responses to Externalities: Taxes and Subsidies
      • Taxes
      • Subsidies
    • Public Responses to Externalities: Emissions Fees and Cap-and-Trade Programs
      • Emissions Fee
      • Cap-and-Trade
      • Emissions Fee versus Cap-and-Trade
      • Command-and-Control Regulation
    • The Us Response
      • Progress with Incentive-Based Approaches
    • Implications for Income Distribution
      • Who Benefits?
      • Who Bears the Cost?
    • Positive Externalities
      • A Cautionary Note
    • Summary
    • Discussion Questions
  • CHAPTER 6 POLITICAL ECONOMY
    • Direct Democracy
      • Unanimity Rules
      • Majority Voting Rules
      • Logrolling
      • Arrow’s Impossibility Theorem
    • Representative Democracy
      • Elected Politicians
      • Public Employees
      • Special Interests
      • Other Actors
    • Explaining Government Growth
      • Conclusion
    • Summary
    • Discussion Questions
  • CHAPTER 7 EDUCATION
    • Justifying Government Intervention in Education
      • Is Education a Public Good?
      • Does Education Generate Positive Externalities?
      • Is the Education Market Inequitable?
    • What Can Government Intervention in Education Accomplish?
      • Does Government Intervention Crowd Out Private Education?
      • Does Government Spending Improve Educational Outcomes?
      • Public Spending and the Quality of Education
      • Does Education Increase Earnings?
    • New Directions for Public Education
      • Charter Schools
      • Vouchers
      • School Accountability
    • Summary
    • Discussion Questions
  • CHAPTER 8 COST-BENEFIT ANALYSIS
    • Present Value
      • Projecting Present Dollars into the Future
      • Projecting Future Dollars into the Present
      • Inflation
    • Private Sector Project Evaluation
      • Internal Rate of Return
      • Benefit-Cost Ratio
    • Discount Rate for Government Projects
      • Rates Based on Returns in the Private Sector
      • Social Discount Rate
      • Discounting and the Economics of Climate Change
      • Government Discounting in Practice
    • Valuing Public Benefits And Costs
      • Market Prices
      • Adjusted Market Prices
      • Consumer Surplus
      • Inferences from Economic Behavior
      • Valuing Intangibles
    • Games Cost-Benefit Analysts Play
      • The Chain-Reaction Game
      • The Labor Game
      • The Double-Counting Game
    • Distributional Considerations
    • Uncertainty
    • An Application: Are Reductions in Class Size Worth It?
      • Discount Rate
      • Costs
      • Benefits
      • The Bottom Line and Evaluation
    • Use (and Nonuse) by Government
    • Summary
    • Discussion Questions
    • Appendix: Calculating the Certainty Equivalent Value
• PART III PUBLIC EXPENDITURE: SOCIAL INSURANCE AND INCOME MAINTENANCE
  • CHAPTER 9 THE HEALTH CARE MARKET
    • What’s Special about Health Care?
      • The Role of Insurance
      • The Role of Risk Pooling
      • Adverse Selection in the Health Insurance Market
      • Insurance and Moral Hazard
      • Other Information Problems in the Health Care Market
      • Externalities of Health Care
    • Do We Want Efficient Provision of Health Care?
      • Paternalism
      • The Problem of the Uninsured
      • High Health Care Costs
    • Summary
    • Discussion Questions
  • CHAPTER 10 GOVERNMENT AND THE MARKET FOR HEALTH CARE
    • Private Health Insurance
      • The Implicit Subsidy for Employer-Provided Insurance
      • The Advantages of Employer-Provided Health Insurance
      • Employer-Provided Health Insurance and Job Lock
      • Cost Control and Private Insurance
    • Government Provision of Health Insurance Medicare and Medicaid
      • Medicare: Overview
      • Cost Control under Medicare
      • Medicare: Impacts on Spending and Health
      • Medicaid: Overview
      • Medicaid: Impacts on Health
    • Affordable Care Act of 2010
      • Alternative Paths to Health Care Reform
      • Single-Payer Approach
      • Market-Oriented Approach
      • Final Thoughts
    • Summary
    • Discussion Questions
  • CHAPTER 11 SOCIAL SECURITY
    • Why Have Social Security?
      • Consumption Smoothing and the Annuity Market
      • Adverse Selection and the Annuity Market
      • Other Justifications
    • Structure of Social Security
      • Basic Components
      • Distributional Issues
      • The Trust Fund
    • Effects of Social Security on Economic Behavior
      • Saving Behavior
      • Retirement Decisions
      • Implications
    • Long-Term Stresses on Social Security
    • Social Security Reform
      • Maintain the Current System
      • Privatize the System
    • Conclusions
    • Summary
    • Discussion Questions
  • CHAPTER 12 INCOME REDISTRIBUTION: CONCEPTUAL ISSUES
    • Distribution of Income
      • Interpreting the Distributional Data
    • Rationales for Income Redistribution
      • Simple Utilitarianism
      • The Maximin Criterion
      • Pareto Efficient Income Redistribution
      • Nonindividualistic Views
      • Other Considerations
    • Expenditure Incidence
      • Relative Price Effects
      • Public Goods
      • Valuing In-Kind Transfers
      • Reasons for In-Kind Transfers
    • Conclusion
    • Summary
    • Discussion Questions
  • CHAPTER 13 EXPENDITURE PROGRAMS FOR THE POOR
    • A Quick Look at Welfare Spending
    • TANF
    • Income Maintenance and Work Incentives
      • The Basic Trade-Offs
      • Analysis of Work Incentives
      • Work Requirements
      • Time Limits
      • Family Structure
      • National versus State Administration
    • The Earned Income Tax Credit
    • Supplemental Security Income
    • Medicaid
    • Unemployment Insurance
      • Benefits
      • Financing
      • Effects on Unemployment
    • Supplemental Nutrition Assistance Program (SNAP)
    • Housing Assistance
    • Programs to Enhance Earnings
      • Education
      • Employment and Job Training
    • Overview
    • Summary
    • Discussion Questions
• PART IV FRAMEWORK FOR TAX ANALYSIS
  • CHAPTER 14 TAXATION AND INCOME DISTRIBUTION
    • Tax Incidence: General Remarks
      • Only People Can Bear Taxes
      • Both Sources and Uses of Income Should Be Considered
      • Incidence Depends on How Prices Are Determined
      • Incidence Depends on the Disposition of Tax Revenues
      • Tax Progressiveness Can Be Measured in Several Ways
    • Partial Equilibrium Models
      • Unit Taxes on Commodities
      • Ad Valorem Taxes
      • Taxes on Factors
      • Commodity Taxation without Competition
      • Profits Taxes
      • Tax Incidence and Capitalization
    • General Equilibrium Models
      • Tax Equivalence Relations
      • The Harberger Model
      • Analysis of Various Taxes
      • Some Qualifications
      • An Applied Incidence Study
    • Conclusions
    • Summary
    • Discussion Questions
  • CHAPTER 15 TAXATION AND EFFICIENCY
    • Excess Burden Defined
      • Questions and Answers
    • Excess Burden Measurement with Demand Curves
      • Preexisting Distortions
      • The Excess Burden of a Subsidy
      • The Excess Burden of Income Taxation
    • Differential Taxation of Inputs
    • Does Efficient Taxation Matter?
    • Summary
    • Discussion Questions
    • Appendix A: Formula for Excess Burden
    • Appendix B: Multiple Taxes and the Theory of the Second Best
  • CHAPTER 16 EFFICIENT AND EQUITABLE TAXATION
    • Optimal Commodity Taxation
      • The Ramsey Rule
      • Equity Considerations
      • Summary
      • Application: Taxation of the Family
    • Optimal User Fees
      • Overview
    • Optimal Income Taxation
      • Edgeworth’s Model
      • Modern Studies
    • Politics and the Time Inconsistency Problem
    • Other Criteria for Tax Design
      • Horizontal Equity
      • Costs of Running the Tax System
      • Tax Evasion
    • Overview
    • Summary
    • Discussion Questions
• PART V THE UNITED STATES REVENUE SYSTEM
  • CHAPTER 17 THE PERSONAL INCOME TAX
    • Basic Structure
    • Defining Income
      • Items Included in H-S Income
      • Some Practical and Conceptual Problems
      • Evaluating the H-S Criterion
    • Excluded Forms of Money Income
      • Interest on State and Local Bonds
      • Some Dividends
      • Capital Gains
      • Employer Contributions to Benefit Plans
      • Some Types of Saving
      • Gifts and Inheritances
    • Exemptions and Deductions
      • Exemptions
      • Deductions
      • Impact on the Tax Base
      • Tax Expenditures
      • The Simplicity Issue
    • Rate Structure
      • Effective versus Statutory Rates
    • Taxes and Inflation
      • How Inflation Affects Taxes
      • Tax Indexing
    • The Alternative Minimum Tax
    • Choice of Unit and the Marriage Tax
      • Background
      • Analyzing the Marriage Tax
    • Treatment of International Income
    • State Income Taxes
    • Summary
    • Discussion Questions
  • CHAPTER 18 PERSONAL TAXATION AND BEHAVIOR
    • Labor Supply
      • Theoretical Considerations
      • Some Caveats
      • Labor Supply and Tax Revenues
    • Saving
      • Tax-Preferred Savings Accounts
      • Taxes and the Capital Shortage
    • Housing Decisions
      • Proposals for Change
    • Portfolio Composition
    • A Note on Politics and Elasticities
    • Summary
    • Discussion Questions
  • CHAPTER 19 THE CORPORATION TAX
    • Why Tax Corporations?
    • Structure
      • Employee Compensation Deducted
      • Interest, but Not Dividends, Deducted
      • Depreciation Deducted
      • Investment Tax Credit
      • Treatment of Dividends versus Retained Earnings
      • Effective Tax Rate on Corporate Capital
    • Incidence and Excess Burden
      • A Tax on Corporate Capital
      • A Tax on Economic Profits
    • Effects on Behavior
      • Total Physical Investment
      • Types of Assets
      • Corporate Finance
    • State Corporation Taxes
    • Taxation of Multinational Corporations
      • Global versus Territorial Taxation
    • Corporation Tax Reform
      • Full Integration
      • Dividend Relief
    • Summary
    • Discussion Questions
  • CHAPTER 20 DEFICIT FINANCE
    • How Big Is the Debt?
      • Interpreting Deficit and Debt Numbers
      • Summing Up
    • The Burden of the Debt
      • One Hand Borrows from the Other
      • An Overlapping Generations Model
      • Neoclassical Model
      • Ricardian Model
      • Overview
    • To Tax or to Borrow?
      • Benefits-Received Principle
      • Intergenerational Equity
      • Efficiency Considerations
      • Deficits and Functional Finance
      • Federal Debt and the Risk of a Fiscal Crisis
      • Moral and Political Considerations
      • Controlling the Deficit
    • Overview
    • Summary
    • Discussion Questions
  • CHAPTER 21 FUNDAMENTAL TAX REFORM: TAXES ON CONSUMPTION AND WEALTH
    • Efficiency and Equity of Personal Consumption Taxes
      • Efficiency Issues
      • Equity Issues
    • Retail Sales Tax
      • Rationalizations
      • Efficiency and Distributional Implications of State Sales Taxes
      • A National Retail Sales Tax?
    • Value-Added Tax
      • Implementation Issues
      • A VAT for the United States?
    • Hall-Rabushka Flat Tax
    • Cash-Flow Tax
    • Income versus Consumption Taxation
      • Advantages of a Consumption Tax
      • Disadvantages of a Consumption Tax
      • Problems with Both Systems
    • Wealth Taxes
    • Estate and Gift Taxes
      • Rationales
      • Provisions
      • Reforming Estate and Gift Taxes
    • Prospects for Fundamental Tax Reform
    • Summary
    • Discussion Questions
• PART VI MULTIGOVERNMENT PUBLIC FINANCE
  • CHAPTER 22 PUBLIC FINANCE IN A FEDERAL SYSTEM
    • Background
    • Community Formation
    • The Tiebout Model
      • Tiebout’s Assumptions
      • Tiebout and the Real World
    • Optimal Federalism
      • Disadvantages of a Decentralized System
      • Advantages of a Decentralized System
      • Implications
      • Public Education in a Federal System
    • Property Tax
      • Incidence and Efficiency Effects
      • Why Do People Hate the Property Tax So Much?
    • Intergovernmental Grants
      • Types of Grants
      • The Flypaper Effect
    • Overview
    • Summary
    • Discussion Questions
• APPENDIX: SOME BASIC MICROECONOMICS
• GLOSSARY
• REFERENCES
• NAME INDEX
• SUBJECT INDEX

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