Chapters in this book

1. Frontmatter i
2. Contents v
3. Preface vii
4. Contributors ix
5. ONE. The theory of public finance
6. 1. Public goods: the polar case 3
7. 2. Joint production, externality, and public goods 18
8. 3. The design of governments 45
9. 4. Inter-nation equity 63
10. 5. Customs unions, tax unions, development unions 86
11. 6. Tax neutrality of instantaneous versus economic depreciation 105
12. 7. Cumulative averaging after thirty years 117
13. TWO. Public finance in practice
14. 8. Government revenue, the national income, and all that 137
15. 9. Scale and effectiveness of urban government: a commentary 164
16. 10. Environmental quality, the market, and public finance 187
17. 11. The German Stabilization Law: a new experiment 225
18. 12. The logical approach of the new estate duty in Great Britain 247
19. 13. Ecuador's value added tax: the first in the Andean Common Market 257
20. 14. Technical assistance in taxation in developing countries 278
21. 15. Property taxation 292
22. 16. The evolution of sales taxation, 1915-1972 318
23. Bibliography: works of Carl S. Shoup 345