Principles of Public Finance

This textbook equips instructors and students with an overview of the existing literature so that the latter can attain an overall understanding of macroeconomic and microeconomic public finance. The literature on public finance has grown dramatically with theoretical studies and empirical analysis,...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Ihori, Toshihiro (Συγγραφέας)
Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Singapore : Springer Singapore : Imprint: Springer, 2017.
Σειρά:Springer Texts in Business and Economics,
Θέματα:
Διαθέσιμο Online:Full Text via HEAL-Link
Πίνακας περιεχομένων:
  • Chapter 1. Public Finance and a Review of Basic Concepts
  • 1 The Main Functions of the Public Sector
  • 2 A Review of Analytical Basic Concepts
  • 3 The Public Sector in Japan
  • 4 Organization of the Book
  • Appendix: Japan's Fiscal Management
  • References
  • Questions
  • Part I Macroeconomic Aspects of Public Finance
  • Chapter 2 The Macroeconomic Theory of Fiscal Policy I
  • 1 The Simple Keynesian Model
  • 2 The IS/LM Analysis
  • 3 The Open Economy
  • 4 The Efficacy of Fiscal Policy and the Policy Maker
  • Appendix: Public Investment in Japan
  • References
  • Keywords
  • Questions
  • Chapter 3 The Macroeconomic Theory of Fiscal Policy II
  • 1 The Permanent Level of Fiscal Variables
  • 2 Consumption and Saving Behavior
  • 3 The Labor Market and Supply Function
  • 4 Equilibrium in the Goods Market
  • 5 The Effect of Fiscal Policy
  • 6 Evaluation of the Public Sector
  • Appendix: The Size of Government Spending and the Private Sector's Evaluation
  • References
  • Keywords
  • Questions
  • Chapter 4 Public Debt
  • 1 Ricard's Neutrality Theorem
  • 2 The Shift of the Burden to Future Generations
  • 3 Barro's Neutrality
  • 4 Policy Implications of the Debt Neutrality Theorem
  • 5 The Non-Keynesian Effect
  • Appendix: Government Debt in a Overlapping Generations Model
  • References
  • Keywords
  • Questions
  • Chapter 5 Economic Growth and Fiscal Policy
  • 1 A Simple Growth Model
  • 2 Optimal Public Investment
  • 3 The Solow Model
  • 4 The Endogenous Growth Model
  • 5 Inequality and Economic Growth
  • Appendix A: Taxes on Capital Accumulation and Economic Growth
  • Appendix B: Supply-Side Effect of Public Investment in Japan
  • References
  • Keywords
  • Questions
  • Chapter 6 Fiscal Management
  • 1 Understanding Fiscal Management
  • 2 Fiscal Bankruptcy
  • 3 Fiscal Consolidation
  • Appendix: Fiscal Deficits in a Growing Economy
  • References
  • Keywords
  • Questions
  • Chapter 7 The Public Pension
  • 1 Justification of the Public Pension
  • 2 Economic effect of the Public Pension
  • 3 Public Debt and the Public Pension
  • 4 Public Pension Reform
  • 5 Privatization of the Pay-as-you-go System
  • Appendix A: Intergenerational Conflict in an Aging Japan
  • Appendix B: Simulation Analysis in an Aging Japan
  • Conclusion
  • References
  • Keywords
  • Questions
  • Part II Microeconomic Aspects of Public Finance
  • Chapter 8 The Theory of Taxation
  • 1 Taxation and Labor Supply
  • 2 The Efficiency of Taxation
  • 3 Interest Income Tax and Saving
  • 4 Investment and Tax
  • 5 Consumption Tax
  • Appendix: The Savings Elasticity Controversy
  • References
  • Keywords
  • Questions
  • Chapter 9 Tax Reform
  • 1 Labor Income Tax and Interest Income Tax
  • 2 The Theory of Optimal Taxation
  • 3 The Theory of Tax Reform
  • 4 General Consumption Tax and Labor Income Tax
  • 5 The Timing Effect of Taxation
  • 6 Simulation Analysis of Tax Reform
  • Appendix A: Optimal Taxation in an Overlapping Generations Economy
  • Appendix B: Tax Reform within Lump Sum Taxes
  • References
  • Keywords
  • Questions
  • Chapter 10 Income Redistribution
  • 1 Progressive Income Tax
  • 2 Endogenous Labor Supply
  • 3 The Optimal Income Tax
  • 4 Nonlinear Income Tax
  • 5 Economic Constraint and Redistribution
  • Appendix: Optimal Linear Income Tax
  • References
  • Keywords
  • Questions
  • Chapter 11 The Theory of Public Goods
  • 1 Public Goods
  • 2 Optimal Provision of Public Goods: The Samuelson Rule
  • 3 The Theory of Public Good Provision: the Nash Equilibrium Approach
  • 4 The Theoretical Analysis of Public Goods: the Lindahl Equilibrium
  • 5 The Free Rider Problem
  • 6 The Neutrality Theorem of Public Goods
  • Appendix: Public Bads, Growth, and Welfare
  • References
  • Keywords
  • Questions
  • Chapter 12 Public Spending and the Political Process
  • 1 The Failure of Government
  • 2 The Voting Model
  • 3 The Voting Model and Reality
  • 4 Political Parties and Fiscal Policy
  • 5 Theoretical Model of the Partisan Business Cycle
  • 6 Further Comments
  • Appendix A: Fiscal Privileges, Consolidation Attempts and Pigouvian Taxes
  • Appendix B: Political Factors and Public Investment Policy in Japan
  • References
  • Keywords
  • Questions
  • Chapter 13 Local Public Finance
  • 1 Intergovernmental Finance
  • 2 The Supply of Local Public Goods
  • 3 Tax Competition
  • 4 The Time Consistency of a Tax Policy
  • 5 The Principle of Local Tax
  • 6 Redistribution among Local Governments
  • 7 Further Issues on Intergovernmental Finance
  • Appendix: Analytical Model of Central and Local Governments in Japan
  • References
  • Keywords
  • Questions
  • Index. .