UID:
almafu_9958352996302883
Format:
1 online resource
ISBN:
9781442631984
Series Statement:
Heritage
Content:
The contributors to this work, all leading economists in their own right, are a few of the many colleagues, former students, and friends of Carl Shoup who have benefitted from his many years as a leading teacher and scholar of public finance. They dedicate this book to their mentor on the occasion of his seventieth birthday, in recognition of his intellectual probity and wide influence on thinking about public finance throughout the last forty years.Matching the breadth of interest of Professor Shoup’s life-long work in the field, this collection of essays covers the range of modern thinking on public finance from theoretical concepts such as public goods to eminently practical fiscal issues like value added tax. The traditional but still relevant fiscal issues—government accounting, international taxation, taxation in developing countries, metropolitan fiscal problems, income taxation, and tax structure—are discussed along with new concerns such as modern public expenditure theory and environmental theory.The book will be a useful addition to university and college libraries and will prove invaluable to public finance scholars and others interested in modern thinking on vital fiscal issues.
Note:
Frontmatter --
,
Contents --
,
Preface --
,
Contributors --
,
ONE. The theory of public finance --
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1. Public goods: the polar case --
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2. Joint production, externality, and public goods --
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3. The design of governments --
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4. Inter-nation equity --
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5. Customs unions, tax unions, development unions --
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6. Tax neutrality of instantaneous versus economic depreciation --
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7. Cumulative averaging after thirty years --
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TWO. Public finance in practice --
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8. Government revenue, the national income, and all that --
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9. Scale and effectiveness of urban government: a commentary --
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10. Environmental quality, the market, and public finance --
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11. The German Stabilization Law: a new experiment --
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12. The logical approach of the new estate duty in Great Britain --
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13. Ecuador's value added tax: the first in the Andean Common Market --
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14. Technical assistance in taxation in developing countries --
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15. Property taxation --
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16. The evolution of sales taxation, 1915-1972 --
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Bibliography: works of Carl S. Shoup
Language:
English
DOI:
10.3138/9781442631984
URL:
https://doi.org/10.3138/9781442631984
URL:
https://doi.org/10.3138/9781442631984
