TY - BOOK AU - Musgrave, Richard A. AU - Musgrave, Peggy B. TI - Public Finance in Theory and Practice SN - 9780070596931 U1 - 336 PY - 2010/// CY - New Delhi PB - Tata McGraw Hill KW - Public Finance N1 - Fiscal functions: an overview -- Public sectoir in the economic accounts -- Fiscal instituions -- Public provision for social goods -- Social goods considered further -- Equity in distribution -- Public choice and fiscal politics -- Public expenditures: structure and growth -- Expenditure evaluation: principles -- Case studies in expenditure policy: (1) public services -- Case studies in expenditure policy: (2) low-income support and social insurance -- Introduction to taxation -- Approaches to tax equity -- Tax and expenditure incidence: an overview -- Principles of tax incidence -- Excess burden and efficient tax design -- Taxation effects on capacity output: a supply-side perspective -- Development and composition of United States tax structure -- Individual income tax: defining taxable income -- Individual income tax: further problems -- Corporation income tax: structure and integration -- Corporation income tax: further issues -- Consumption taxes -- Property and wealth taxes -- Death duties -- Payroll duties -- Principles of multiunit finance -- Principles of federal finance -- The structure of fiscal federalism in the United States -- Principles of stabilization policy -- Further issues in fiscal policy -- Economics of the public debt -- International fiscal coordinations -- Development finance ER -