附註:Includes bibliographical references and index.
Tribute to Richard Abel Musgrave / Henry J. Aaron -- Ten years of CES / David F. Bradford -- Changing tides for the welfare state : an essay / Assar Lindbeck ; Comments / Richard A. Musgrave -- Trust in public finance / Joel Slemrod ; Comments / Michael Burda -- Reforming budgetary language / David F. Bradford ; Comments / Henry J. Aaron -- Perfect taxation with imperfect competition / Alan J. Auerbach and James R. Hines ; Comments / Harvey S. Rosen -- Bridging the tax-expenditure gap : green taxes and the marginal cost of funds / Agnar Sandmo ; Comments / Jeremy Edwards -- Taxes and privatization / Roger H. Gordon ; Comments / Ray Rees -- The property tax : competing views and a hybrid theory / John Douglas Wilson ; Comments / Panu Poutvaara -- The Dutch presumptive capital income tax : find or failure? / Sjibren Cnossen and Lans Bovenberg ; Comments / Alfons J. Weichenrieder -- The crisis of Germany's pension insurance system and how it can be resolved / Hans-Werner Sinn ; Comments / Georges de Menil -- Social insurance based on individual savings accounts / Peter Birch Sørensen -- Social insurance and redistribution / Robin Boadway [and others] ; Comments / Dominique Demougin -- Insurance and the utilization of medical services among the self-employed / Craig William Perry and Harvey S. Rosen ; Comments / Gebhard Flaig -- Sharing the international tax base in a changing world / Richard M. Bird and Jack M. Mintz ; Comments / Thomas Moutos -- On cooperation in Musgravian models of externalities within a federation / Henry Tulkens ; Comments / Clemens Fuest -- Fiscal federalism and risk sharing in Germany : the role of size differences / Kai A. Konrad and Helmut Seitz ; Comments / Marko Köthenbürger -- Delayed integration of mobile labor : a principle for coordinating taxation, social security, and social assistance / Wolfram F. Richter ; Comments / Søren Bo Nielsen.
摘要:Essays on the theory and practice of public finance and policy.The sixteen essays in this book were written to celebrate the ninetieth birthday of Richard Musgrave and to commemorate the tenth anniversary of CES, the Center for Economic Studies at the University of Munich. Musgrave is considered to be a founding father of modern public economics. He belongs to the intellectual tradition that views government as an instrument that can be used to correct market failure and to establish the society that people want. Although his work fits within the individualistic framework of modern economics, he also draws on principles of moral philosophy. The essays take stock of and extend the theory and practice of public finance and public policy. They address the evolving role of government and the welfare state, the interaction between taxation and markets, the future of pension and health care systems, and international tax issues and fiscal federalism.
