TY - BOOK AU - Herber, Bernard P. TI - Modern Public Finance SN - 8185386994 AV - HJ257.2 .H47 PY - 2004/// CY - New Delhi PB - A.I.T.B.S. KW - Public finance N1 - 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 ER -