HARVEY

　　1.Changes to Tax Law: Several chapters have been updated to reflect the tax changes as a result of the American Taxpayer Relief Act of 2012, including increased tax rates, and changes in the taxation of capital gains and dividends, the estate tax, and the Alternative Minimum Tax.

　　2.Taxation of Multinational Corporations: Chapter 19, The Corporation Tax, now includes an expanded discussion on the debate about how the U.S. should tax corporate profits earned abroad by domestic firms, with an evaluation of two alternative systems: global taxation and territorial taxation of corporate profits.

　　3.Health Care: Chapter 10, Government and the Market for Health Care, now includes a discussion of the Affordable Care Act, with a particular focus on the mandate that everyone purchase health insurance.

　　4.Federal Debt: In light of recent years, the issue of whether high levels of debt can lead to fiscal crisis is now taken up in the chapter on deficit finance.

作者簡介

Harvey S. Rosen

　　現職：Princeton University

Ted Gayer

　　現職：Brookings Institution

PART I: GETTING STARTED
ch 1 Introduction
ch 2 Tools of Positive Analysis
ch 3 Tools of Normative Analysis

PART II: PUBLIC EXPENDITURE: PUBLIC GOODS AND EXTERNALITIES
ch 4 Public Goods
ch 5 Externalities
ch 6 Political Economy
ch 7 Education
ch 8 Cost-Benefit Analysis

PART III: PUBLIC EXPENDITURES: SOCIAL INSURANCE AND INCOME MAINTENANCE
ch 9 The Health Care Market
ch 10 Government and the Market for Health Care
ch 11 Social Security
ch 12 Income Redistribution: Conceptual Issues
ch 13 Expenditure Programs for the Poor

PART IV: FRAMEWORK FOR TAX ANALYSIS
ch 14 Taxation and Income Distribution
ch 15 Taxation and Efficiency
ch 16 Efficient and Equitable Taxation

PART V: THE UNITED STATES REVENUE SYSTEM
ch 17 The Personal Income Tax
ch 18 Personal Taxation and Behavior
ch 19 The Corporation Tax
ch 20 Deficit Finance
ch 21 Fundamental Tax Reform: Taxes on Consumption and Wealth

PART VI: MULTIGOVERNMEN PUBLIC FINANCE
ch 22 Public Finance in a Federal System