Includes index

Part 1. Public goods and public sector decision making
Chapter 1. Resource scarcity and intersector allocation
Chapter 2. The concept of public goods: reasons for governmental allocation
Chapter 3. Public choice in a democracy
Chapter 4. Fiscal Institutions
Chapter 5. Fiscal principles and concepts

Part II Public Sector Revenues
Chapter 6. Distributional equity in taxation
Chapter 7. Tax shifting and incidence
Chapter 8. Income taxation: the personal tax
Chapter 9. Income taxation: The Corporation income tax
Chapter 10. Wealth taxation : Death and gift taxes
Chapter 11. Wealth taxation : The Property Tax
Chapter 12. Sales taxation : Narrowbased and broadbased sales taxes
Chapter 13. Payroll taxes, social insurance, and public assistance programs
Chapter 14. Tax reforms: Alternative tax instruments for the American Public Sector
Chapter 15. User charges

Part III The Aggregate public sector and fiscal federations
Chapter 16. Fiscal incidences and profile of the aggregate public sector
Chapter 17. The theory of fiscal federalism
Chapter 18. The problems of fiscal federalism and their solution

Part V Fiscal policy and Economic Stabilization
Chapter 19. Aggregate fiscal policy goals
Chapter 20. Aggregate fiscal policy instruments
Chapter 21. Aggregate fiscal policy norms
Chapter 22. Public sector debt
Index