Unit 1 Public Finance and Ideology 1
Unit 2 Analytic Tools of Public Finance 13
Unit 3 The Structure of Government 32
Unit 4 Government and Market 50
Unit 5 Public Finance Expenditure 70
Unit 6 Government Investment Expenditure and Cost-Benefit Analysis 81
Unit 7 Government Subsidies and Income Support for the Poor 94
Unit 8 Expenditures on Social Security and Social Insurance 112
Unit 9 Government and Health Care 133
Unit 10 The Study and Practice of Income Tax Policy 150
Unit 11 The Theory of Income Taxation 165
Unit 12 Taxation of Personal Income in the United States 183
Unit 13 Taxation of Corporate Income 207
Unit 14 Taxes on Consumption and Sales 229
Unit 15 Taxes on Wealth，Property，and Estates 250
Unit 16 Optimal Taxation and Government Finance 269
Unit 17 Integrating Allocation and Stabilization Budgets 279
Unit 18 Optimal Taxation and Public Policy 293
Unit 19 National Budget 303
Unit 20 Budgetary Management System 324
Glossary 342
Reference 353