Books of Business & Economics / Public Finance

  • 财政赤字对通货膨胀的影响机理研究
    财政赤字对通货膨胀的影响机理研究
    By 陈淼

    本书尝试从财政赤字影响通胀出发，进一步对我国财政赤字的可持续和我国财政赤字扩张的制度原因进行探讨，最后引申治理通货膨胀的财政政策建议。本书的应用价值在于：为相关问题的研究时，提供一些新的思路和方法，如分数线性协整模型、面板协整模型等。

  • German Tax Guide
    German Tax Guide
    By Robert Amann

    Here For The first time in English is a full-scale, authoritative analysis of German tax law for use in international business transactions and investment activities. An expert team of fifteen...

  • Implementation of Capital Budgeting Techniques: A Survey and Synthesis
    Implementation of Capital Budgeting Techniques: A Survey and Synthesis
    By Harold Bierman

    Implementation of Capital Budgeting Techniques: A Survey and Synthesis

  • 财政史研究（第九辑）
    财政史研究（第九辑）
    By 中央财经大学中国财政史研究所

    财政虽然属于经济范畴，但又是一个历史范畴。当社会发展到一定阶段，人类创造的劳动成果日趋丰富，私人占有财产形成一定规模，凌驾于普通百姓群体之上的权力集团随之出现，所需公共事务开支就必然对私人经济部门进行再分配——早期的财政产生了！我国舜禹时期，正是人类历史上如此重要的年代。当黄河、淮河流域的水患基本治理平复，两岸居民有了安居和生产的条件后，大禹划地居民，在组织生产、生活的同时，通过对版图内自然环境的调查研究，制定了居民赋税贡纳制度（见《尚书·禹贡》）。规定每个社会成员必须承担纳赋（土地税）、进贡（山林出产税）的义务，根据地质、地势和产出品种确定不同的税率及贡物，体现了区别对待、公平负担的财政原则。所以司马迁肯定地说：“自虞、夏时，贡赋备矣”（见《史记·夏本记》）。进入西周时期，相传周公制定了集夏、商以来国家机构设置（包括财政经济管理机构）及其职责、职权的制度大全《周礼》；西汉中，司马迁作《平准书》、《货殖列传》专篇，前者为西汉前期的财税制度，后者为秦汉时期的经济地理。自此，各朝代国史均设《食货志》为财经专章，沿袭至清朝。 中国立国数千年，“以史为鉴”始终是各代政治家、思想家治国平天下，史学工作者治史的金科玉律。近代历史学家吕思勉说：“历史果何等学问？治之果有何用耶？自浅者言之，则曰：史也者，前车之鉴也”。“史也者，所以求明乎社会之所以然者也”。“历史者，研究人类社会之沿革，而认识其变迁进化之因果关系者也”。司马迁所著《史记》，人称“事覈词简，是称实录”。财政史的研究，亦是对财政思想、发展规律和实践经验的记述及科学总结。我们不仅要运用现代财政学理论对人类社会历史上的各种财政现象作定量和定性的分析、研究，从中提炼出财政制度变迁史研究的理论框架，还要进而揭示财政发展的客观规律，对现代财政学理论的研究做出贡献，为未来国家财政政策、制度的设计提供发展趋势的建议。

  • Borrowing by Subnational Governments: Issues and Selected International Experiences
    Borrowing by Subnational Governments: Issues and Selected International Experiences
    By Teresa Ter-Minassian

    This paper presents various models of control with advantages and disadvantages, the balance of which would make it more or less suitable to a particular country's circumstances. As these circumstances...

  • Day of Reckoning: The Consequences of American Economic Policy Under Reagan and After
    Day of Reckoning: The Consequences of American Economic Policy Under Reagan and After
    By Benjamin M. Friedman

    A distinguished Harvard professor of economics and a world expert on the ramifications of debt lays out the financial consequences of Reagan's economic policies and tells what each person now...

  • Grants for Libraries: A How-to-do-it Manual
    Grants for Libraries: A How-to-do-it Manual
    By Pamela H. MacKellar, Stephanie K. Gerding

    As libraries cope with budget cuts and shortages, many are turning to grants as a means for funding new initiatives and sustaining services. This practical how-to manual-authored by two experts...

  • Reducing the Deficit: Spending and Revenue Options
    By United States. Congressional Budget Office

    NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT- OVERSTOCK SALE -- Significantly reduced list price Presents more than 100 options for altering federal spending and revenues. Nearly all of...

  • Financial Sustainability and Reform Options for the Albanian Pension Fund
    Financial Sustainability and Reform Options for the Albanian Pension Fund
    By Volker Treichel

    This paper studies the financial sustainability of the Albanian pension fund and assesses possible options for its reform. The paper concludes that the pension fund is not sustainable in its...

  • Can the States Afford Devolution?: The Fiscal Implications of Shifting Federal Responsibilities to State and Local Governments
    Can the States Afford Devolution?: The Fiscal Implications of Shifting Federal Responsibilities to State and Local Governments
    By Harold A. Hovey

    One underlying premise of the move toward devolution is that states are more capable of successfully managing various tasks than the federal government because they are better able to adapt...

  • Preparing for Emergencies: Is Northern New Jersey Ready? : Hearing Before the Subcommittee on Emergency Preparedness, Science, and Technology of...
    Preparing for Emergencies: Is Northern New Jersey Ready? : Hearing Before the Subcommittee on Emergency Preparedness, Science, and Technology of...
    By Science, and Technology, United States. Congress. House. Committee on Homeland Security. Subcommittee on Emergency Preparedness

    Preparing for Emergencies: Is Northern New Jersey Ready? : Hearing Before the Subcommittee on Emergency Preparedness, Science, and Technology of...

  • Fiscal Federalism in India
    Fiscal Federalism in India
    By B. P. R. Vithal, M. L. Sastry

    This book reviews Centre-State relations in India and the evolution of this relationship over the last fifty years as seen from the perspective of the ten Finance Commissions.

  • The Changing Role of the State in the Economy: A Historical Perspective
    The Changing Role of the State in the Economy: A Historical Perspective
    By Vito Tanzi

    This paper discusses the role of the state from a historical perspective. It outlines how that role has changed over the past hundred years and discusses the forces that have...

  • Foreign Policy Implications of a Balanced Budget: Hearings Before the Subcommittee on International Economic Policy, Export and Trade Promotion of...
    Foreign Policy Implications of a Balanced Budget: Hearings Before the Subcommittee on International Economic Policy, Export and Trade Promotion of...
    By United States. Congress. Senate. Committee on Foreign Relations. Subcommittee on International Economic Policy, Export and Trade Promotion

    Foreign Policy Implications of a Balanced Budget: Hearings Before the Subcommittee on International Economic Policy, Export and Trade Promotion of...

  • Public Finance and the Political Process
    Public Finance and the Political Process
    By Randall G. Holcombe

    Holcombe presents theoretical models, melds theory and empirical work, and jux­taposes economics and political science. Fur­ther, he provides insights into such concepts as agenda control, points out the advantages of...

  • Public Finance in a Democratic Society
    Public Finance in a Democratic Society
    By Richard Abel Musgrave

    Collects 28 reprinted essays written by Musgrave (political economy, emeritus, Harvard U. and economics, U. of California-Santa Cruz) dating as far back as 1972 but primarily written in the late...

  • Public Finance: Revenues and Expenditures in a Democratic Society
    Public Finance: Revenues and Expenditures in a Democratic Society
    By Richard E. Wagner

    Public Finance: Revenues and Expenditures in a Democratic Society

  • 营改增快问快答598（专家解读国家税务总局全新营改增政策）
    营改增快问快答598（专家解读国家税务总局全新营改增政策）
    By 王彩霞

    《营改增快问快答598》一书根据全新营改增政策编订，围绕营改增概述、纳税人认定管理、发票领购、开具与管理、进项税额抵扣、应纳税额计算、优惠政策运用、纳税申报等内容进行的编排。本书以问答形式呈现，集中提炼了目前在营改增实施过程中纳税人遇到的常见问题、疑难问题，并一一做出精确的解答，完全是一本营改增实用操作手册，便于读者朋友根据自己的实际情况有针对性地查阅相关问题的解决办法。

  • Glossary of NAFTA Terms
    Glossary of NAFTA Terms
    By Christian De Fouloy

    The final text of the proposed North American Free Trade Agreement (NAFTA) was signed by the Heads of the three member states (United States, Canada and Mexico) on December 17,...

  • Abuse of Taxpayer Funds to Subsidize Lobbying and Political Activity: Hearings Before the Subcommittee on National Economic Growth, Natural Resources,...
    Abuse of Taxpayer Funds to Subsidize Lobbying and Political Activity: Hearings Before the Subcommittee on National Economic Growth, Natural Resources,...
    By Natural Resources, and Regulatory Affairs, United States. Congress. House. Committee on Government Reform and Oversight. Subcommittee on National Economic Growth

    Abuse of Taxpayer Funds to Subsidize Lobbying and Political Activity: Hearings Before the Subcommittee on National Economic Growth, Natural Resources,...