財(cái)政學(xué)

內(nèi)容概要

　　《財(cái)政學(xué)(第9版)(英文影印版)》作者哈維·s.羅森是美國(guó)新生代的著名經(jīng)濟(jì)學(xué)家。本書自1985年第1版面世以來，一直是美國(guó)一流大學(xué)的首選教科書。
　　《財(cái)政學(xué)(第9版)(英文影印版)》是為公共管理專業(yè)的大學(xué)本科生和研究生主課程設(shè)計(jì)的。書中介紹了當(dāng)今財(cái)政理論研究的許多前沿領(lǐng)域。本書最顯著的特色是吸收了近30年來西方財(cái)政學(xué)理論的新進(jìn)展。本書的目標(biāo)是將制度、理論和經(jīng)濟(jì)計(jì)量等方面的內(nèi)容融為一體，讓學(xué)生對(duì)于政府的開支和征稅活動(dòng)具有一個(gè)清晰而連貫的認(rèn)識(shí)。
　　《財(cái)政學(xué)(第9版)(英文影印版)》可用作財(cái)經(jīng)院校本科及研究生的財(cái)政學(xué)教材，也可作為相關(guān)領(lǐng)域人員的參考書。

作者簡(jiǎn)介

作者：(美國(guó))羅森(Rosen H.S.) (美國(guó))蓋爾(Gayer T.) 羅森(Rosen H.S.) is the John L．Weinberg Professor of Economics and Business Policy atPrinceton University． Professor Rosen， a Fellowof the Econometric Society and a ResearchAssociate of the National Bureau of EconomicResearch， is well known for his contributions tothe fields of Public Finance， Labor Economics，and Applied Microeconomics． From 1989 to1991， he served as Deputy Assistant Secretary（Tax Analysis） at the US Treasury． Duringa second stint in Washington from 2003 to2005， he served onthe President's Council ofEconomic Advisers， first as a Member and thenas Chairman． In this capacity， he provided adviceto the White House on a wide variety of policyissues， including tax reform， Social Security，health care， energy， the federal budget， andfinancial market regulation． In 2007 he receivedfrom the National Tax Association its mostprestigious award， the Daniel M． Holland medalfor distinguished lifetime contributions to thestudy and practice of public finance． 蓋爾(Gayer T.) is an associate professor atGeorgetown University's Public Policy Institute．He is also an adjunct fellow at the Public PolicyInstitute of California and an adjunct scholarat the American Enterprise Institute． ProfessorGayer has published research in environmentaleconomics， regulation， and education policy．From 2003 to 2004， he served as a SeniorEconomist on the President's Council ofEconomic Advisers， where he worked primarilyon environmental and regulatory policy． Heis currently a member of the EnvironmentalProtection Agency's Science Advisory Board．From 2007 to 2008， he served as DeputyAssistant Secretary （Microeconomic Analysis）at the US Treasury． In this capacity， he helpeddevelop policies relating to a wide varietyof issues， including housing， credit markets，agriculture， health care， energy， insurance， and the environment． He was also responsible forguiding the Treasury's participation in the SocialSecurity and Medicare Trustees working groups．

書籍目錄

第一篇　開場(chǎng)白
　第1章　導(dǎo)論
　第2章　實(shí)證分析工具
　第3章　規(guī)范分析工具
第二篇　公共支出分析：公用品與外部性
　第4章　公用品
　第5章　外部性
　第6章　政治經(jīng)濟(jì)學(xué)
　第7章　教育
　第8章　成本收益分析
第三篇　公共支出分析：社會(huì)保險(xiǎn)與收入保障
　第9章　健康保險(xiǎn)市場(chǎng)
　第10章　政府與健康保險(xiǎn)市場(chǎng)
　第11章　社會(huì)保險(xiǎn)
　第12章　收入再分配：概念問題
　第13章　扶貧支出計(jì)劃
第四篇　稅收分析框架
　第14章　稅收與收入分配
　第15章　稅收與效率
　第16章　有效且公平地課稅
第五篇　美國(guó)的收入制度
　第17章　個(gè)人所得稅
　第18章　個(gè)人課稅與個(gè)人行為
　第19章　公司稅
　第20章　赤字財(cái)政
　第21章　基本的稅收改革：消費(fèi)稅與財(cái)富稅
第六篇　多級(jí)政府財(cái)政
　第22章　聯(lián)邦制下的財(cái)政
附錄
詞匯表
參考文獻(xiàn)

章節(jié)摘錄

版權(quán)頁(yè)：   插圖：   Chapter One INTRODUCTION Public Finance is nothing else than a sophisticated discussion of the relationship between theindividual and the state． There is no better school of training than public finance． ——FORMER CZECH PRIME MINISTER VACLAV KLAUS The year is 1030 BC． For decades， the Israelite tribes have been living without acentral government． The Bible records that the people have asked the prophet Samuelto "make us a king to judge us like all the nations" （1 Samuel 8：5）． Samuel tries todiscourage the Israelites by describing what life will be like under a monarchy： This will be the manner of the king that shall reign over you； he will take your sons， and appointthem unto him， for his chariots， and to be his horsemen； and they shall run before his chariots．．．And he will take your daughters to be perfumers， and to be cooks， and to be bakers． And he willtake your fields， and your vineyards， and your oliveyards， even the best of them， and give them tohis servants．．． He will take the tenth of your flocks； and ye shall be his servants． And ye shallcry out in that day because of your king whom ye shall have chosen （1 Samuel 8：11—18）． The Israelites are undeterred by this depressing scenario： "The people refused tohearken unto the voice of Samuel； and they said： 'Nay； but there shall be a kingover us； that we also may be like all the nations； and that our king may judge us，and go out before us， and fight our battles'" （1 Samuel 8：19—20）． This biblical episode illustrates an age—old ambivalence about government． Gov—ernment is a necessity—"all the nations" have it， after all—but at the same time ithas undesirable aspects． These mixed feelings toward government are inextricablybound up with its taxing and spending activities． The king will provide things thatthe people want （in this case， an army）， but only at a cost． The resources for allgovernment expenditures ultimately must come from the private sector． As Samuelso graphically explains， taxes can be burdensome． Centuries have passed， mixed feelings about government remain， and much of thecontroversy still centers around its financial behavior． This book is about the taxingand spending activities of government， a subject usually called public finance． This term is something of a misnomer， because the fundamental issues are notfinancial （that is， relating to money）． Rather， the key problems relate to the use ofreal resources． For this reason， some authors prefer the label public sector economicsor simply public economics． We focus on the microeconomic functions of government—the way governmentaffects the allocation of resources and the distribution of income．Nowadays， themacroeconomic roles of government—the use of taxing， spending， and monetarypolicies to affect the overall level of unemployment and the price level—are usuallytaught in separate courses．

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