Search results
Results From The WOW.Com Content Network
Public Finance in Theory and Practice, McGraw-Hill. Richard A. Musgrave and Alan T. Peacock, ed. ([1958] 1994). Classics in the Theory of Public Finance, Palgrave Macmillan. Description and contents. Edwin J. Perkins, American public finance and financial services, 1700-1815 (1994) pp 324–48. Complete text line free; Joseph E. Stiglitz (2000).
Public domain works must be out of copyright in both the United States and in the source country of the work in order to be hosted on the Commons. If the work is not a U.S. work, the file must have an additional copyright tag indicating the copyright status in the source country.
Relatedly, the social MCF is the basis for the conditions of an optimal tax system and optimal spending on public services. Thus, the outcome of a tax reform can be calculated using pre- and post-reform MCFs as well as price indices. Practically, MCFs can be calculated based on the tax rate and the elasticities of demand and supply.
In modern public-finance literature, a whole economy of the tax system has developed (tax system economics), which can be defined as "the overall management of public revenue of a state or integration grouping's public revenues and expenditures in order to shape smart economic policies that stimulates economic growth and development and ...
Fiscal sociology is the sociology of public finance, particularly tax policy.As a field, it seeks to explore the relationship that taxation constitutes between citizens and the state, including the cultural and historical factors that determine compliance with taxation. [1]
Tax revenue is the income that is collected by governments through taxation. Taxation is the primary source of government revenue. Revenue may be extracted from sources such as individuals, public enterprises, trade, royalties on natural resources and/or foreign aid. An inefficient collection of taxes is greater in countries characterized by ...
After public backlash [4] [3] [5] the Comptroller ultimately released the data from fiscal year 2005 forward in 2014. In 2014, OpenTheBooks became the first and only organization to publish all disclosed federal spending including salaries, contracts, grants, direct payments, and farm subsidies.
It consists of the Department of Public Economics, headed by Kai A. Konrad, and the Department of Business and Tax Law, headed by Wolfgang Schön. The Institute was founded by spinning-off the tax departments of the former Max Planck Institute for Intellectual Property, Competition and Tax Law , which was located at the same place.