PART 1 Getting Started 3
1 Introduction 3
2 Tools of Positive Analysis 20
3 Tools of Normative Analysis 33
PART 2 Analysis of Public Expenditure 55
4 Public Goods 55
5 Externalities 81
6 Political Economy 111
7 Income Redistribution: Conceptual Issues 143
8 Expenditure Programs for the Poor 165
9 Social Insurance Ⅰ:Social Security and Unemployment Insurance 191
10 Social Insurance Ⅱ:Health Care 216
11 Cost-Benefit Analysis 239
PART 3 A Framework for Tax Analysis 273
12 Taxation and Income Distribution 273
13 Taxation and Efficiency 304
14 Efficient and Equitable Taxation 329
PART 4 The United States Revenue System 359
15 The Personal Income Tax 359
16 Personal Taxation and Behavior 401
17 The Corporation Tax 428
Glossary 455
References 465
Subject Index 483