Public Finance

Author: Deng Zijin Lin Zhiyuan Lin Zhiyuan
Publisher:
Publish Date: 2005-02-01
Features: Public finance is one of the core courses for undergraduate economics majors and also one of the main courses for public finance majors. The content of this book can be divided into four parts: First, the basic theories of public finance, including fiscal objectives and evaluation standards, the causes and functions of public finance, fiscal decision-making and government failure, the nature of public finance, etc.; Second, public expenditure, including the scale and control of public expenditure, purchase expenditures, transfer expenditures, and public project evaluation; Third, public revenue, mainly including fiscal principles, the shifting and incidence of taxes, tax systems, and public debt; Fourth, special topics in public finance, including public enterprises, intergovernmental fiscal relations, and fiscal policy. This book is suitable for undergraduate students of economics and management majors, and can also be used as a reference for relevant personnel.