财政学

出版时间：2012-4  出版社：清华大学出版社  作者：（美）罗森，（美）盖尔　著  页数：580  
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内容概要

　　《财政学(第9版)(英文影印版)》作者哈维·s.罗森是美国新生代的著名经济学家。本书自1985年第1版面世以来，一直是美国一流大学的首选教科书。
　　《财政学(第9版)(英文影印版)》是为公共管理专业的大学本科生和研究生主课程设计的。书中介绍了当今财政理论研究的许多前沿领域。本书最显著的特色是吸收了近30年来西方财政学理论的新进展。本书的目标是将制度、理论和经济计量等方面的内容融为一体，让学生对于政府的开支和征税活动具有一个清晰而连贯的认识。
　　《财政学(第9版)(英文影印版)》可用作财经院校本科及研究生的财政学教材，也可作为相关领域人员的参考书。

作者简介

作者：(美国)罗森(Rosen H.S.) (美国)盖尔(Gayer T.) 罗森(Rosen H.S.) is the John L．Weinberg Professor of Economics and Business Policy atPrinceton University． Professor Rosen， a Fellowof the Econometric Society and a ResearchAssociate of the National Bureau of EconomicResearch， is well known for his contributions tothe fields of Public Finance， Labor Economics，and Applied Microeconomics． From 1989 to1991， he served as Deputy Assistant Secretary（Tax Analysis） at the US Treasury． Duringa second stint in Washington from 2003 to2005， he served onthe President's Council ofEconomic Advisers， first as a Member and thenas Chairman． In this capacity， he provided adviceto the White House on a wide variety of policyissues， including tax reform， Social Security，health care， energy， the federal budget， andfinancial market regulation． In 2007 he receivedfrom the National Tax Association its mostprestigious award， the Daniel M． Holland medalfor distinguished lifetime contributions to thestudy and practice of public finance． 盖尔(Gayer T.) is an associate professor atGeorgetown University's Public Policy Institute．He is also an adjunct fellow at the Public PolicyInstitute of California and an adjunct scholarat the American Enterprise Institute． ProfessorGayer has published research in environmentaleconomics， regulation， and education policy．From 2003 to 2004， he served as a SeniorEconomist on the President's Council ofEconomic Advisers， where he worked primarilyon environmental and regulatory policy． Heis currently a member of the EnvironmentalProtection Agency's Science Advisory Board．From 2007 to 2008， he served as DeputyAssistant Secretary （Microeconomic Analysis）at the US Treasury． In this capacity， he helpeddevelop policies relating to a wide varietyof issues， including housing， credit markets，agriculture， health care， energy， insurance， and the environment． He was also responsible forguiding the Treasury's participation in the SocialSecurity and Medicare Trustees working groups．

书籍目录

第一篇　开场白
　第1章　导论
　第2章　实证分析工具
　第3章　规范分析工具
第二篇　公共支出分析：公用品与外部性
　第4章　公用品
　第5章　外部性
　第6章　政治经济学
　第7章　教育
　第8章　成本收益分析
第三篇　公共支出分析：社会保险与收入保障
　第9章　健康保险市场
　第10章　政府与健康保险市场
　第11章　社会保险
　第12章　收入再分配：概念问题
　第13章　扶贫支出计划
第四篇　税收分析框架
　第14章　税收与收入分配
　第15章　税收与效率
　第16章　有效且公平地课税
第五篇　美国的收入制度
　第17章　个人所得税
　第18章　个人课税与个人行为
　第19章　公司税
　第20章　赤字财政
　第21章　基本的税收改革：消费税与财富税
第六篇　多级政府财政
　第22章　联邦制下的财政
附录
词汇表
参考文献

章节摘录

版权页：   插图：   Chapter One INTRODUCTION Public Finance is nothing else than a sophisticated discussion of the relationship between theindividual and the state． There is no better school of training than public finance． ——FORMER CZECH PRIME MINISTER VACLAV KLAUS The year is 1030 BC． For decades， the Israelite tribes have been living without acentral government． The Bible records that the people have asked the prophet Samuelto "make us a king to judge us like all the nations" （1 Samuel 8：5）． Samuel tries todiscourage the Israelites by describing what life will be like under a monarchy： This will be the manner of the king that shall reign over you； he will take your sons， and appointthem unto him， for his chariots， and to be his horsemen； and they shall run before his chariots．．．And he will take your daughters to be perfumers， and to be cooks， and to be bakers． And he willtake your fields， and your vineyards， and your oliveyards， even the best of them， and give them tohis servants．．． He will take the tenth of your flocks； and ye shall be his servants． And ye shallcry out in that day because of your king whom ye shall have chosen （1 Samuel 8：11—18）． The Israelites are undeterred by this depressing scenario： "The people refused tohearken unto the voice of Samuel； and they said： 'Nay； but there shall be a kingover us； that we also may be like all the nations； and that our king may judge us，and go out before us， and fight our battles'" （1 Samuel 8：19—20）． This biblical episode illustrates an age—old ambivalence about government． Gov—ernment is a necessity—"all the nations" have it， after all—but at the same time ithas undesirable aspects． These mixed feelings toward government are inextricablybound up with its taxing and spending activities． The king will provide things thatthe people want （in this case， an army）， but only at a cost． The resources for allgovernment expenditures ultimately must come from the private sector． As Samuelso graphically explains， taxes can be burdensome． Centuries have passed， mixed feelings about government remain， and much of thecontroversy still centers around its financial behavior． This book is about the taxingand spending activities of government， a subject usually called public finance． This term is something of a misnomer， because the fundamental issues are notfinancial （that is， relating to money）． Rather， the key problems relate to the use ofreal resources． For this reason， some authors prefer the label public sector economicsor simply public economics． We focus on the microeconomic functions of government—the way governmentaffects the allocation of resources and the distribution of income．Nowadays， themacroeconomic roles of government—the use of taxing， spending， and monetarypolicies to affect the overall level of unemployment and the price level—are usuallytaught in separate courses．

编辑推荐

《美国麦格劳•希尔教育出版公司工商管理最新教材(英文版):财政学(第9版)》适用于作为财经院校本科及研究生的财政学教材，也可作为相关领域人员的参考书。

用户评论 (总计27条)

•   经典财政学教科书
•   财政学专业的建议入手。
•   英文印刷很正。经典教材，看美国的财政体系必不可少
•   虽然是全英的教材，但是写的并不是那么难懂，还能学英语，一举两得啊。内容还没看，不过老师推荐应该没问题，不过书还是有点压过的痕迹，哎，无法避免啊。印刷就将就啦。
•   老师推荐的，一直在看，一直没看完···
•   书的纸张很好，内容不错
•   既能学习专业知识，还能提高相应的英语能力，不论对学习还是工作都很有帮助
•   上课要用的书，感觉还可以吧，不过老师讲的比书上粗略很多啊..不知道为什么
•   原版书当然是极好的了。印刷也很精致。力荐。
•   书质量不错，就是过了5天才拿到书
•   原版的书，值得买，就是看起来有点吃力啊，好多单词。。。
•   内容绝对经典，比翻译版本好多了。。。有时间的推荐去看一看
•   售后服务很不错，我买错了，退货很及时，我很满意
•   很耗
•   很不错。很不错。很不错。很不错。很不错。
•   不错，原汁原味，自己思考
•   感觉挺不错的 就是前两页的纸质有点差
•   书的最后几页有破损，还好不影响阅读
•   我的书有折的地方！！！！
•   书很好，买来要好好学呀
•   正在阅读，还好。
•   物美价廉，感觉挺不错的。
•   看上去还不错，英文版的。
•   书页质量挺好的，内容也清晰
•   书的影印质量不错，文字比较通俗，不象其他英文教材一样几乎每句话都有不认识的单词。卖家的包装也很好。
•   正版书，财政学专业很有参考价值。
•   好书，作者好牛！好书，作者好牛！好书，作者好牛！