Public Finance: Theory and Practice

Author: Albrecht
Publisher:
Publish Date: 2005-04-01
Features: This book is divided into four parts: The first part explores and discusses the structure, size, and functions of the government from the perspective of public sector economics; the second part discusses theoretical issues related to public goods and externalities in public sector economics, public sector decision-making, income distribution effects, and fundamental issues such as the role of competition, monopoly, and liquidity in public finance; the third part examines theoretical and practical issues related to government revenue, and provides an in-depth analysis of income tax, sales tax, excise tax, fees, and charges; the fourth part studies government expenditure, focusing on budget, debt, expenditure determinants, and issues related to four major expenditure areas (education, infrastructure, social security and welfare, and health). Target Audience: University teachers and students, civil servants, researchers.