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| Note: Each chapter begins with an Introduction and concludes with Problems and References | |
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| Overview of the Public Sector and Methods of Analysis | |
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| Economics of the Public Sector | |
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| The Field of Public Finance Private and Public Interests Public Goods and the Need for Government | |
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| A Federal System of Governments | |
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| Size and Scope of the Public Sector-- | |
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| Federal, State, and Local Methods of Economics | |
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| Analysis Policy Study: Voting for an Increase in the Local Property Tax | |
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| Market Efficiency, Market Failure, and the Needs for Governments | |
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| Welfare Economics and Public Goods | |
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| Public and Private Goods | |
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| Allocation of Public and Private Goods | |
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| Efficiency in Public Good Provision | |
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| Markets and Efficient Allocation of Resources | |
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| Appendix: Efficient Provision of Public and Private Goods | |
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| Externalities The Economics of Externalities | |
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| Negative Externalities: | |
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| Analysis of Marginal Damages | |
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| Positive Externalities: | |
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| Analysis of Marginal External Benefits | |
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| Remedies for Externalities | |
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| Policy Study: Downwind from a Soviet Research | |
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| Center Policy Study: The Kyoto Protocol | |
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| Income Distribution and Transfer Programs | |
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| Measuring the Income Distribution | |
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| Poverty Redistributing | |
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| Income in Theory | |
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| Redistributing Income in Practice | |
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| Income Inequality and the Effects of Tax and Transfer Programs | |
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| Policy Study: Does Inequality Matter? | |
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| Policy Study: Trafficking in Food Stamps | |
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| Policy Study: The Samaritan's Dilemma | |
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| Appendix: Decomposition of Inequality by Source of Income | |
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| Social Choice and Analysis of Government Programs | |
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| Collective Decision Making | |
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| Individual Preferences and Collective Decision Making | |
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| Collective Decision Making in a Direct Democracy Median | |
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| Voter Model | |
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| Collective Decision Making in a Representative Democracy | |
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| Appendix: Rational Voters | |
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| Program Evaluation: | |
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| Benefit-Cost Analysis | |
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| Benefit-Cost Analysis and Its Uses | |
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| Economic Valuation of Benefits and Costs Discounting Evaluation | |
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| Criteria Effects of Risk/Uncertainty | |
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| Policy Study: The Benefits of Smoking | |
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| Policy Study: Benefits and Costs of Preserving Old-Growth Forests | |
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| Government Production and Pricing of Public Goods and Services | |
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| Production of Public Goods and Services | |
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| Pricing of Public Goods and Services | |
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| Policy Study: Economies of Scale in Health Insurance Coverage | |
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| Appendix: Production and Cost Functions | |
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| Efficiency and Equity | |
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| Effects of Taxes and Subsidies | |
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| The Structure of Taxes | |
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| What Is Taxed? | |
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| Defining the Tax Base | |
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| How Is Tax Applied? | |
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| Tax Rates, Exemptions, Deductions, and Credits Policy Study: | |
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| The Flat Tax | |
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| Efficiency Effects of Taxes and Subsidies | |
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| Excess Burdens of Taxes and Subsidies Optimal Taxation | |
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| Incentive Effects of Taxation | |
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| Taxation and Labor Supply Taxation and Saving/Borrowing | |
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| Taxation and Risk | |
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| Taking Tax Evasion | |
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| Policy Study: Do IRAs Increase Private Savings? | |
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| Equity Aspects of Taxes and Expenditures | |
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| The Incidence of Taxes | |
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| Equity Concepts | |
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| Incidence Effects of the Tax/Expenditure | |
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| System Policy Study: Evaluating the Equity Effects of a Tax | |
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| Reform Policy Study: The Incidence of Local Development Fees and Special Assessments | |
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| Particular Taxes and Policy Issues | |
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| Income and Payroll Taxes | |
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| Defining the Income | |
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| Tax Base Income | |
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| Tax Rate Structures | |
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| Deductibility and Its Effects | |
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| U.S. Income Tax | |
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| Design and Policy Issues | |
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| Payroll Taxes | |
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| Policy Study: Tax Reform Proposals | |
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| The Corporate Income Tax | |
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| The Corporate Income Tax | |
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| Tax Base and Rates | |
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| Incidence of the Corporate Income Tax | |
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| Taxation and the Capital | |
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| Structure of the Firm | |
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| Taxation and Investment | |
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| Taxation and Global Business Policy Study: | |
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| Less Than Zero: Enron's | |
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| Corporate Income Tax Payments, 19962000 | |
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| Sales and Excise Taxes | |
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| Excise Taxes | |
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| Sales Taxes Harmonization of Indirect Taxes in a Federation of Governments | |
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| Policy Study: | |
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| Racketeer Cases Shed Light on Cigarette | |
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| Smuggling in Italy | |
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| Policy Study: The Incidence of Gasoline Excise Taxes | |
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| Property Taxes | |
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| The Property Tax | |
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| Base Property Tax Rates | |
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| Property Tax Administration | |
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| Property Tax Incidence | |
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| Discontent and Relief Mechanisms Policy Study: | |
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| Property Taxes and House Values: | |
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| Estimation of Tax Capitalization in Massachusetts | |
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| Multilevel Government and Intergovernmental Relations | |
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| Government Budgets, | |
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| Borrowing, and Deficit Finance | |
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| Government Accounting, | |
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| Budgets and Budget Processes | |
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| What Determines the Size of the Federal Deficit? | |
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| State and Local Government Debt Tax or Borrow: | |
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| Comparing Tax Financing and Deficit Financing of Government Policy Study: | |
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| Build It and They Will Come-- | |
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| Sports Stadia and Municipal Bond | |
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| Financing Policy Study: | |
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| The Balanced Budget Amendment Policy Study: | |
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| State Rainy Day Funds | |
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| Multilevel Government Finance | |
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| Fiscal Federalism: | |
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| A Framework for Analysis | |
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| Expenditure and Tax Assignment | |
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| Grants Mandates Fiscal Disparities Policy Study: | |
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| Effects of Changing the Federal Speed Limit Mandate | |
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| The Economics of Local Governments | |
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| Clubs and Club Goods | |
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| Local Public Goods | |
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| Communities as Spatial Clubs: | |
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| The Tiebout Model Policy Study: | |
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| The Nebraska Corn Board as a Club Policy Study: | |
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| The European Monetary Union as a Club | |
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| Policymaking and Policy Analysis | |
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| Policymaking Institutions | |
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| World Institutions | |
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| Policy Analysis and Policymaking | |
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| Careers in Public Finance and Policy Analysis | |