| Preface |
| Introduction / Part 1： |
| The Public Sector in a Mixed Economy / 1： |
| The Economic Role of Government |
| What or Who is the Government? |
| Thinking Like a Public Sector Economist |
| Disagreements Among Economists |
| Review and Practice |
| The Public Sector in the United States / 2： |
| Types of Government Activity |
| Gauging the Size of the Public Sector |
| Government Revenues |
| Deficit Financing |
| Playing Tricks With the Data on Government Activities |
| Fundamentals of Welfare Economics / Part 2： |
| Market Efficiency / 3： |
| The Invisible Hand of Competitive Markets |
| Welfare Economics and Pareto Efficiency |
| Analyzing Economic Efficiency |
| Market Failure / 4： |
| Property Rights and Contract Enforcement |
| Market Failures and the Role of Government |
| Redistribution and Merit Goods |
| Two Perspectives on the Role of Government |
| Efficiency and Equity / 5： |
| Efficiency and Distribution Trade-Offs |
| Analyzing Social Choices |
| Social Choices in Practice |
| Three Approaches to Social Choices |
| Alternative Measures of Inequality / Appendix： |
| The Lorenz Curve |
| The Dalton-Atkinson Measure |
| Public Expenditure Theory / Part 3： |
| Public Goods and Publicly Provided Private Goods / 6： |
| Public Goods |
| Publicly Provided Private Goods |
| Efficiency Conditions for Public Goods |
| Efficient Government as a Public Good |
| The Leftover Curve / Appendix A： |
| Measuring the Welfare Cost of user Fees / Appendix B： |
| Public Choice / 7： |
| Public Mechanisms for Allocating Resources |
| Alternatives for Determining Public Goods Expenditures |
| Politics and Economics |
| New Preference-Revelation Mechanisms |
| Public Production and Bureaucracy / 8： |
| Natural Monopoly: Public Production of Private Goods |
| Comparison of Efficiency in the Public and Private Sectors |
| Sources of Inefficiency in the Public Sector |
| Corporatization |
| A Growing Consensus on Government's Role in Production |
| Externalities and the Environment / 9： |
| The Problem of Externalities |
| Private Solutions to Externalities |
| Public Sector Solutions to Externalities |
| Protecting the Environment: the Role of Government in Practice |
| Expenditure Programs / Part 4： |
| The Analysis of Expenditure Policy / 10： |
| Need for Program |
| Market Failures |
| Alternative Forms of Government Intervention |
| The Importance of Particular Design Features |
| Private Sector Responses to Government Programs |
| Efficiency Consequences |
| Distributional Consequences |
| Equity-Efficiency Trade-Offs |
| Public Policy Objectives |
| Political Process |
| Cost-Benefit Analysis / 11： |
| Private Cost-Benefit Analysis |
| Social Cost-Benefit Analysis |
| Consumer Surplus and the Decision to Undertake a Project |
| Measuring Non-Monetized Costs and Benefits |
| Shadow Prices and Market Prices |
| Discount Rate for Social Cost-Benefit Analysis |
| The Evaluation of Risk |
| Distributional Considerations |
| Cost Effectiveness |
| Health Care / 12： |
| The Health Care System in the United States |
| Rationale For a Role of Government in the Health Care Sector |
| Reforming Health Care |
| Defense and Technology / 13： |
| Defense Expenditures |
| Increasing the Efficiency of the Defense Department |
| Defense Conversion |
| Technology |
| Social Insurance / 14： |
| The Social Security System |
| Social Security, Private Insurance, and Market Failures |
| Should Social Security be Reformed? |
| Reforming Social Security |
| Welfare Programs and the Redistribution of Income / 15： |
| A Brief Description of Major U.S. Welfare Programs |
| Rationale for Government Welfare Programs |
| Analytic Issues |
| Welfare Reform: Integration of Programs |
| The Welfare Reform Bill of 1996 |
| Concluding Remarks |
| Education / 16： |
| The Structure of Education in the United States |
| Why is Education Publicly Provided and Publicly Financed? |
| Issues and Controversies in Educational Policy |
| Aid to Higher Education |
| How Should Public Educational Funds be Allocated? |
| Taxation: Theory / Part 5： |
| Introduction to Taxation / 17： |
| Background |
| The Five Desirable Characteristics of any Tax System |
| General Framework for Choosing Among Tax Systems |
| Tax Incidence / 18： |
| Tax Incidence in Competitive Markets |
| Tax Incidence of Environments Without Perfect Competition |
| Equivalent Taxes |
| Other Factors Affecting Tax Incidence |
| Incidence of Taxes in the United States |
| Comparison of the Effects of an Ad Valorem and Specific Commodity Tax on a Monopolist |
| Taxation and Economic Efficiency / 19： |
| Effect of Taxes Borne by Consumers |
| Quantifying the Distortions |
| Effects of Taxes Borne by Producers |
| Taxation of Savings |
| Taxation of Labor Income |
| Measuring the Effects of Taxes on Labor Supplied |
| Optimal Taxation / 20： |
| Two Fallacies of Optimal Taxation |
| Optimal and Pareto Efficient Taxation |
| Differential Taxation |
| Taxes on Producers |
| Deriving Ramsey Taxes on Commodities |
| Derivation of Ramsey Formula for Linear Demand Schedule |
| Taxation of Capital / 21： |
| Should Capital be Taxed? |
| Effects on Savings and Investment |
| Impact on Risk Taking |
| Measuring Changes in Asset Values |
| Taxation in the United States / Part 6： |
| The Personal Income Tax / 22： |
| Outline of the U.S. Income Tax |
| Principles Behind the U.S. Income Tax |
| Practical Problems in Implementing an Income Tax System |
| Special Treatment of Capital Income |
| Concluding Comments |
| The Corporation Income Tax / 23： |
| The Basic Features of the Corporation Income Tax |
| The Incidence of the Corporation Income Tax and its Effect on Efficiency |
| Depreciation |
| Combined Effects of Individual and Corporate Income Tax |
| The Corporation Tax as Economic Policy |
| Taxation of Multinationals |
| Should There be a Corporation Income Tax? |
| A Student's Guide to Tax Avoidance / 24： |
| Principles of Tax Avoidance |
| Tax Shelters |
| Tax Reform and Tax Avoidance |
| Equity, Efficiency, and Tax Reform |
| Reform of the Tax System / 25： |
| Fairness |
| Efficiency |
| Simplifying the Tax Code and Reducing Administrative Costs |
| Transition Issues and the Politics of Tax Reform |
| Tax Reforms for the Twenty-First Century |
| Further Issues / Part 7： |
| Fiscal Federalism / 26： |
| The Division of Responsibilities |
| Principles of Fiscal Federalism |
| Production Versus Finance |
| State and Local Taxes and Expenditures / 27： |
| Tax Incidence Applied to Local Public Finance |
| Capitalization |
| Public Choice at the Local Level |
| Problems of Multi-Jurisdictional Taxation |
| Deficit Finance / 28： |
| The U.S. Deficit Problem Since the 1980s |
| Consequences of Government Deficits |
| Improving the Budgetary Process |
| The Long-Term Problem: Entitlements and the Aged |
| Preface |
| Introduction / Part 1： |
| The Public Sector in a Mixed Economy / 1： |
図書
