Public Finance (Graduate Series Textbooks of the University of International Business and Economics) The University of International Business and Economics

Author: Kong Shuhong, An Yuhua
Publisher:
Publish Date: 2003-10-19
Features: This book fully incorporates the new research findings in Western public finance theory during its compilation process. It closely integrates with the practice of China's fiscal system reform, applies Western public finance theory to analyze new issues in China's fiscal system reform, and proposes some insights, forming a relatively complete disciplinary content system. The book is divided into four parts: Part I, the necessity of public departments. It discusses the Pareto optimality of market resource allocation, market failures, and the functions of public finance, etc. Part II is the theoretical foundation of the entire book. The second part, Fiscal Expenditure Theory. It discusses the scale, structure, efficiency, and government procurement system of China's fiscal expenditure, compares it with fiscal expenditure in Western developed countries, and argues for the regularity and some reform issues of China's fiscal expenditure. The third part, Fiscal Revenue Theory. It mainly discusses tax theory, especially tax systems, the shifting and incidence of tax burdens, the fairness and efficiency of tax burdens, optimal tax theory, and the reform issues of China's tax system. The fourth part, Fiscal Balance Theory. It discusses national budget systems, public debt theory, fiscal balance, and fiscal policies, etc. The features of this book: First, emphasis on basic theory learning. Second, emphasis on the application of empirical analysis tools. Third, linking theory with practice. This book is suitable as a graduate textbook for economics majors and an important reference book for undergraduate students.