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1、CHAPTER 1,Introduction,Copyright 2010 by the McGraw-Hill Companies,Inc.All rights reserved.,McGraw-Hill/Irwin,Defining the Field of Study,Public Finance the field of economics that analyzes government taxation and spending policiesPublic Sector Economics see definition abovePublic Economics see defi
2、nition aboveWhat is not part of public finance?,Public Finance and Ideology,Organic view of governmentMechanistic view of government,The Legal Framework,Federal governmentFederal Constitutional provisionsArticle 1,Section 8Article 1,Section 916th Amendment5th Amendment,The Legal Framework,State gove
3、rnmentsFederal constitutional provisions10th amendmentThe State constitutionsLocal governmentsDerive power to tax and spend from the StatesFiscal independence of local governments,The Size of Government,How to measure the size of governmentNumber of workersAnnual expendituresTypes of government expe
4、nditurePurchases of goods and servicesTransfers of incomeInterest paymentsBudget documentsUnified budgetRegulatory budget,State,Local,and Federal Government Expenditures(selected years),Adjusting for Inflation,Adjusting for Population,Relative to Economy,Government Expenditures as a Percentage of GD
5、P(2008),Source:Organization for Economic Cooperation and Development 2008a.,Composition of Federal Expenditures(1965 and 2008),Note decline in Defense,Note increase in Social Security,Medicare and Income Security,Source:Economic Report of the President,2009 p.379.,Source:Economic Report of the Presi
6、dent 2009,p.389.,Composition of State&Local Expenditures(1965 and 2008),Increase in public welfare,Decline in highways,Source:Economic Report of the President 2009,p.379.,Composition of Federal Taxes(1965 and 2008),Social insurance and individual incometax have become more important,Corporate and ot
7、hertaxes have become less important,Source:Economic Report of the President 2009,p.385.,Individual tax more important,Property tax less important,Composition of State And Local Taxes(1965 and 2005),Changes in the Real Value of Debt,Inflation tax,Doing Research in Public Finance,Public Finance journa
8、lsInternational Tax and Public FinanceJournal of Public EconomicsNational Tax JournalPublic FinancePublic Finance QuarterlyGeneral-interest journalsAmerican Economic ReviewJournal of Economic PerspectivesJournal of Political EconomyQuarterly Journal of EconomicsReview of Economics and Statistics,Doi
9、ng Research in Public Finance,Other sourcesJournal of Economic LiteratureBrookings Institutions Studies of Government FinanceCongressional Budget Office reportsNational Bureau of Economic Research working papersTax Foundations Facts and Figures on Government FinanceU.S.Government Printing Office pub
10、licationsStatistical Abstract of the United StatesEconomic Report of the PresidentBudget of the United StatesU.S.Census of GovernmentsHistorical Statistics of the United States from Colonial Times to 1970,Doing Research in Public Finance,Public Finance data available on InternetResources for Economists on the InternetU.S.Census BureauUniversity of Michigans Office of Tax Policy ResearchUrban-Brookings Tax Policy Center,
