Comparative Public Finance

Author: Yang Zhiyong
Publisher:
Publish Date: 2005-06-01
Features: This book expands the research scope of traditional comparative public finance and aims to construct a basic framework for new comparative public finance. It is a specialized textbook on comparative public finance. Except for the introduction and conclusion, the main body of the book is divided into eight chapters. Chapter 2 compares the different development trajectories of Chinese and Western public finance since the 20th century, analyzing the fundamental similarities and differences between them. Chapter 3 examines the reasons for the variations in public finance systems and theories across different periods and countries. Chapter 4 conducts a comparative analysis of public choice systems in Chinese and Western public finance. Chapter 5 compares different theories of public expenditure and analyzes the evolving trends in the scale and structure of public expenditure in various countries. The focus of Chapter 6 is the relationship between social security and public finance, covering comparative analysis of different systems, the role of public finance in social security system reform, and comparative theories of social security. Chapter 7 is a comparative analysis of tax theories, involving comparisons of tax principle theories, tax incidence theories, and tax system choice theories. Chapter 8 presents a comparative analysis of deficits, public debt, and fiscal policy. Chapter 9 conducts a comparative analysis of the theory and reality of intergovernmental fiscal relations, covering comparative theories of fiscal federalism and comparative analysis of fiscal competition between China and the West. The conclusion provides an outlook on the development trends of comparative public finance and public finance. The main features of this book are three: First, it emphasizes the comparative analysis of different fiscal theories under market economy conditions. Second, it analyzes some fiscal theories and practical issues in China within the framework of new comparative public finance from a Chinese perspective. Third, it provides a wealth of reading materials and references. This book is suitable for senior undergraduate and graduate students majoring in economics, as well as researchers engaged in fiscal science (public economics) and anyone interested in fiscal theories and practical issues.