財(cái)政學(xué)

前言

　　在當(dāng)前經(jīng)濟(jì)全球化的背景下，中國(guó)經(jīng)濟(jì)的發(fā)展需要大量具備扎實(shí)理論功底、了解國(guó)際規(guī)則、能夠適應(yīng)國(guó)際競(jìng)爭(zhēng)需要的優(yōu)秀的經(jīng)濟(jì)管理人才，所以，大力開展雙語教學(xué)，適當(dāng)引進(jìn)和借鑒國(guó)外優(yōu)秀的原版教材，是加快中國(guó)經(jīng)濟(jì)管理教育步伐，使之走向國(guó)際化的一條捷徑。為此，北京大學(xué)出版社與國(guó)外著名出版公司麥格勞一希爾教育出版公司和湯姆森學(xué)習(xí)出版集團(tuán)合作推出了《經(jīng)濟(jì)與金融經(jīng)典入門教材》和《管理學(xué)經(jīng)典入門教材》兩套系列叢書，這兩套叢書的大部分均同時(shí)包含英文版和翻譯版，主要針對(duì)本科層次，目前首先推出英文版（英文影印版／英文改編版）。叢書的篩選完全是本著“出新、出好、出精”的原則，均經(jīng)過北京大學(xué)及國(guó)內(nèi)其他著名高校相關(guān)學(xué)者的精心挑選，分別匯集了國(guó)外經(jīng)濟(jì)與金融和管理學(xué)領(lǐng)域的經(jīng)典教材，稱得上是一套優(yōu)中選精的叢書?！　¤b于外版教材大多篇幅過長(zhǎng)，且其中某些內(nèi)容不適合我國(guó)的教學(xué)實(shí)際需要，因而我們對(duì)部分所選圖書進(jìn)行了必要的刪節(jié)，成為英文改編版。在選書和刪節(jié)的過程中，我們得到了許多老師的大力支持和幫助，在此，我們對(duì)他們表示衷心的感謝：　　北京大學(xué)光華管理學(xué)院：張一弛、張志學(xué)、楊云紅、雷明、武常岐、張紅霞、陸正飛、黃慧馨　　中國(guó)人民大學(xué)：李先國(guó)、楊波、胡波　　中國(guó)農(nóng)業(yè)大學(xué)管理學(xué)院：陸娟　　中山大學(xué)嶺南學(xué)院：賈佳　　天津財(cái)經(jīng)大學(xué)財(cái)政系：張進(jìn)昌　　哈爾濱工業(yè)大學(xué)工商管理學(xué)院：張莉、李國(guó)鑫　　這兩套叢書是對(duì)國(guó)外原版教材的直接或刪節(jié)后影印，由于各個(gè)國(guó)家政治、經(jīng)濟(jì)、文化背景的不同，對(duì)于書中所持觀點(diǎn)還請(qǐng)廣大讀者在閱讀過程中注意加以分析和鑒別。另外，我們?cè)趯?duì)原版圖書進(jìn)行刪節(jié)、重新編排頁(yè)碼的同時(shí)，為了便于讀者核對(duì)使用索引，仍保留了原書的頁(yè)碼，因此讀者在閱讀過程中可能會(huì)發(fā)現(xiàn)有跳頁(yè)現(xiàn)象，而且由于刪節(jié)，某些文中提到的頁(yè)碼或內(nèi)容有可能無法找到，對(duì)于由此給讀者帶來的諸多不便，我們深表歉意，懇請(qǐng)您的諒解。　　我們期望本套教材的出版可以對(duì)我國(guó)經(jīng)濟(jì)管理學(xué)科的教學(xué)，尤其是經(jīng)濟(jì)管理專業(yè)本科的教學(xué)有所裨益，能夠?qū)ξ覈?guó)經(jīng)濟(jì)管理學(xué)科的發(fā)展有所貢獻(xiàn)。　　一套叢書的推出和不斷完善離不開大家的支持和幫助，我們也歡迎所有關(guān)心中國(guó)經(jīng)濟(jì)管理學(xué)科教育和發(fā)展的專家和學(xué)者及廣大讀者，給我們提出寶貴的意見和建議，誠(chéng)摯地希望您能向我們推薦您所接觸到的國(guó)外優(yōu)秀的經(jīng)濟(jì)管理類圖書。

內(nèi)容概要

　　本書系統(tǒng)地介紹了公共經(jīng)濟(jì)學(xué)和財(cái)政學(xué)的基本原理，并討論了理論在公共政策中的當(dāng)代應(yīng)用，將理論與實(shí)踐有機(jī)地結(jié)合起來。全書共分五篇，分別為：政府活動(dòng)的經(jīng)濟(jì)基礎(chǔ)、美國(guó)的政府支出與政策的若干問題、為政府支出融資、稅收的理論與結(jié)構(gòu)、州和地方政府財(cái)政。　　該書被美國(guó)耶魯大學(xué)、加州州立大學(xué)洛杉磯分校、波士頓大學(xué)第一百余所大學(xué)選做財(cái)政教材。

作者簡(jiǎn)介

　　海曼是北卡羅來納州立大學(xué)的經(jīng)濟(jì)教授，自1969年以來，一直為該校的本科生和研究生講授財(cái)政學(xué)課程。海曼教授在普林斯頓大學(xué)獲得經(jīng)濟(jì)學(xué)博士學(xué)位。他曾經(jīng)獲得伍德羅·威爾遜獎(jiǎng)學(xué)金、埃爾哈特獎(jiǎng)學(xué)金和福特基金會(huì)獎(jiǎng)學(xué)金。1980年，他以富布賴特獎(jiǎng)學(xué)金高級(jí)研究學(xué)者的身份前往意大利。1997年曾任意大利費(fèi)拉拉大學(xué)的經(jīng)濟(jì)學(xué)客座教授。海曼教授是北卡羅來納州立大學(xué)杰出教師學(xué)會(huì)的會(huì)員，并獲得過1982年和1996年度的校友聯(lián)合會(huì)杰出教師獎(jiǎng)。由海曼教授主編的幾部經(jīng)濟(jì)學(xué)科書正被廣泛使用。他曾先后在《國(guó)家稅收雜志》、《公共選擇》、《經(jīng)濟(jì)教育雜志》和其他一些重要學(xué)術(shù)刊物上發(fā)表過多篇論文?！　『Ｂ淌谠?jīng)擔(dān)任總統(tǒng)經(jīng)濟(jì)顧問委員會(huì)的顧問，1988-1989年曾任該委員會(huì)的高級(jí)經(jīng)濟(jì)學(xué)家。他還是布魯金斯研究所的客座研究員，并且擔(dān)任過政府預(yù)算分析師、聯(lián)邦儲(chǔ)備系統(tǒng)州長(zhǎng)委員會(huì)經(jīng)濟(jì)學(xué)家和美國(guó)貨幣審計(jì)師。

書籍目錄

PART ONE　　THE ECONOMIC BASIS OF GOVERNMENT ACTIVITYCHAPTER 1　Individuals and GovernmentCHAPTER 2　Efficiency， Markets， and GovernmentsCHAPTER 3　Externalities and Government PolicyCHAPTER 4　Public GoodsCHAPTER 5　Public Choice and the Political ProcessPART TW0　　GOVERNMENT EXPENDITURES AND POLICY IN THE UNITED STATES： SELECTED ISSUESCHAPTER 6　Cost-Benefit Analysis and Government InvestmentsCHAPTER 7　Government Subsidies and Income Support for the PoorCHAPTER 8　Social Security and Social InsuranceCHAPTER 9　Government and Health CarePART THREE　FINANCING GOVERNMENT EXPENDITURESCHAPTER 10　Introduction to Government FinanceCHAPTER 11　Taxation， Prices， Effidency and the Distribution of IncomeCHAPTER 12　Budget Balance and Government DebtPART FOUR　TAXATION： THEORY AND STRUCTURECHAPTER 13　The Theory of Income TaxationCHAPTER 14　Taxation of Personal Income in the United StatesCHAPTER 15　Taxation of Corporate IncomeCHAPTER 16　Taxes on Consumption and SalesCHAPTER 17　Taxes on Wealth， Property， and EstatesPART FIVE　STATE AND LOCAL GOVERNMENT FINANCECHAPTER 18　Fiscal Federalism and State and Local Government FinanceGiossaryIndex

章節(jié)摘錄

　　To be eligible for benefits, a worker must have worked and paid the tax on acertain minimum amount of earnings. Forty quarters of coverage （10 years of covered work） qualifies a worker for Social Security retirement benefits. The monetary amount of the pension that a worker receives depends on previous earnings history, marital status, dependents, and the amount of time that Social Security taxes have been paid by the worker.　　Unemployment insurance benefits are financed by a special tax on payrolls levied on employers alone. They are administered by state governments, and some variation in eligibility and benefits paid exists among the states. On average, how-ever, the unemployment benefits equal about one-third of the wages previously earned, up to a certain limit. Benefits are usually paid for a maximum period of26 weeks; however, they can be extended automatically during a period of high unemployment. In periods of deep recession and other extraordinary circumstances, Congress can enact legislation that extends benefits for even longer periods. Benefits are available to all workers who, through no fault of their own, involuntarily lose their jobs and whose previous employers paid unemployment insurance taxes on the workers behalf. No means test is required to be eligible for benefits.　　Social insurance and Social Security pensions are transfer programs open toall workers regardless of their income. However, the way in which benefits repaid can affect the income distribution somewhat, because they are distributed according to the workers wages. Low-income workers receive benefits that are higher proportions of their preretirement earnings than higher-income workers or workers for whom nonwage sources of income are relatively important. All workers in jobs covered by the Social Security system must pay the Social Security tax, as must their employers, regardless of their own personal circum-stances or evaluation of the programs future benefits.

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