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PART Ⅰ INTRODUCTION 1

CHAPTER Ⅰ．MEANING AND SCOPE OF PUBLIC FINANCE 3

Public Finance Defined 3

Public and Private Finance 6

Public Finance and Economics 7

Public Finance and Political Science 9

Public Finance and History 9

Public Finance and Statistics 10

Scope of the Subject 11

CHAPTER Ⅱ．DEVELOPMENT OF PUBLIC FINANCE 13

Public Finance in Ancient Times 13

Public Finance in the Medieval Period 16

The Influence of the Cameralists 17

The Influence of Adam Smith 19

PART Ⅱ PUBLIC EXPENDITURES 23

CHAPTER Ⅲ．INTRODUCTORY CONSIDERATIONS 25

Government Is a Social Necessity 25

The Nature of Public Expenditures 25

Scope of State Functions 28

The Limits to State Activity 31

The Industrial Revolution Increased Public Expenditures 32

Humanitarianism Expanded Public Obligations 33

Differences between Public and Private Economy 34

CHAPTER Ⅳ．THE CLASSIFICATION OF PUBLIC EXPENDITURES 36

Proper Classification Promotes Public Interest in Finance 37

Classification Is Essential to Budget-Making 38

Various Methods of Classification 39

CHAPTER Ⅴ．THE INCREASE OF EXPENDITURES：THE FACTS 46

Federal Expenditures 49

General Conclusions Respecting the Federal Expenditure 60

State Expenditures Also Have Increased Rapidly 62

Growth of Municipal Expenditure 64

CHAPTER Ⅵ．CAUSES OF INCREASING EXPENDITURES AND THE MEANS OF CONTROLLING THEM 69

General Causes of Increasing Public Expenditure 69

Causes of Increased Federal Expenditure 76

Causes of Increased State and Local Expenditure 77

Financial Significance of the Social Functions of Government 79

Means of Controlling the Increase of Expenditures 82

Expenditures in Relation to Wealth and Income 88

CHAPTER Ⅶ．ECONOMIC EFFECTS OF PUBLIC EXPENDITURE 94

Real versus Nominal Expenditures 94

Ordinary and Extraordinary Expenditure 95

Productive and Unproductive Expenditure 98

Public and Private Viewpoints Further Contrasted 100

The Economic Effects of Public Expenditure 104

Expenditures to Safeguard Social Welfare Are Productive 106

Expenditure to Improve the Quality of Social Life Is Productive 106

Expenditure May Affect the Distribution of Wealth 109

CHAPTER Ⅷ．CENTRAL VERSUS LOCAL CONTROL OF EXPENDITURE 111

Federal Centralization 113

State Centralization 115

No Clear Principle of Functional Distribution 115

Importance of Relative Resources 117

Final Responsibility Rests with the State 118

Subsidies and Grants 119

PART Ⅲ PUBLIC REVENUES EXCEPT TAXATION 129

CHAPTER Ⅸ．THE FORMS OF REVENUE 131

The Classification of Public Revenues 132

Revenue Sources under Cameralism 133

Adam Smith＇s Classification of Revenue Sources 134

A Proposed Classification of Public Revenues 136

CHAPTER Ⅹ THE PUBLIC DOMAIN：LANDS AND FORESTS 141

The Public Domain in Other Countries 141

Problems of Policy Presented by the Domain 142

Public Ownership of Forest Lands 147

Deposits of Minerals and Metals in the Public Domain 151

The Public Domain in the United States 151

Preemption 155

The Homestead Policy 156

Financial Results of the Public Land Policy 158

Reclamation 159

CHAPTER Ⅺ．THE INDUSTRIAL DOMAIN：STATE INDUSTRIES 161

General Motives for Public Ownership 161

Characteristics of the Public Industry 164

The Post Office as a Public Industry 170

State Railways 177

State Ownership of the Telegraph 184

State Ownership of the Telephone 185

State Banking 186

State Manufacturing 187

CHAPTER Ⅻ．THE INDUSTRIAL DOMAIN：MUNICIPAL INDUSTRIES 190

Extent of Municipal Ownership in Great Britain 190

Extent of Municipal Ownership in Germany 192

Municipal Ownership in the United States 193

Financial Results of Municipal Ownership 197

Municipal Water Systems 201

Municipal Light and Power Plants 204

Municipal Railways 206

Miscellaneous Municipal Undertakings 207

Tax Exemption of Municipally Owned Utilities 208

Municipal Investments 210

General Conclusions 211

CHAPTER ⅩⅢ．ADMINISTRATIVE REVENUES 215

Financial Position of the Administrative Revenues 217

Fines 217

Fees 218

Licenses 220

Special Assessments 223

Financial Significance of the Special Assessment 226

Excess Condemnation 232

PART Ⅳ TAXATION 237

CHAPTER ⅩⅣ．MEANING AND DEVELOPMENT OF TAXATION 239

Importance of Taxation 239

Characteristics of a Tax 240

Constitutional Restrictions on the Taxing Power 245

Characteristics of American Taxation 247

Rise and Decline of the General Property Tax 248

Diversity of Taxation 248

Revival of State Income Taxes 249

The State Tax Commission 249

Interstate Complications 251

Separation of Sources of State and Local Revenue 251

Some Technical Terms 253

CHAPTER ⅩⅤ．SOME REQUISITES OF A SOUND TAX SYSTEM 257

Fiscal Adequacy 257

Economy 260

Equity 261

Elasticity 262

Simplicity 264

Diversity 266

Flexibility 268

CHAPTER ⅩⅥ．THE DISTRIBUTION OF THE TAX BURDEN 272

Taxation According to Benefit 273

Taxation According to Ability 275

Income as a Measure of Ability 277

Proportional versus Progressive Taxation 282

Earned versus Unearned Incomes 285

Double Taxation 287

Taxation for Nonfiscal Purposes 290

CHAPTER ⅩⅦ．MEANS OF ESCAPE FROM TAXATION 294

Legal Evasion of Taxes 294

Theories of Tax Shifting 296

Shifting Involves Price Manipulation 298

Tax Capitalization 299

Incidence of the Tax on Land 308

Incidence of the Tax on Buildings 311

Incidence of the Personal Property Tax 312

Incidence of the Income Tax 315

Incidence of the Sales Tax 317

CHAPTER ⅩⅧ．THE GENERAL PROPERTY TAX 320

Development of the General Property Tax 320

Theory of the General Property Tax 322

Theoretical Defects of the General Property Tax 326

Administrative Defects of the General Property Tax 332

Typical Structure of the General Property Tax 333

Influence of Increasing Expenditure 336

Methods of Evasion 338

Competitive Undervaluation of Property 340

Administrative Reforms 342

The State Equalization 343

The State Tax Commission 344

Results of the General Property Tax 346

CHAPTER ⅩⅨ．MODIFIED PROPERTY TAXES 351

Classes of Property 352

Different Methods of Dealing with Intangibles 356

The Taxation of Tangible Personal Property 359

The Taxation of Real Property 360

Importance of Effective Administration 360

Essentials of Land Appraisal 361

Central Control of the Assessment Essential 369

The Assessment of Urban Lands 369

The Assessment of Buildings 373

House Taxes as an Index of Ability 374

The Exemption of Buildings and Improvements 376

CHAPTER ⅩⅩ．TAXES ON CORPORATIONS 381

Development of Corporation Taxes 381

Methods of Railroad Taxation 386

The Taxation of Other Classes of Public Utilities 394

The Taxation of Banks 396

Special Forms of Corporation Taxes 400

The General Corporation Tax 401

The＂Business＂Tax 403

The Capital Stock Tax 405

CHAPTER ⅩⅪ．CONSUMPTION AND OTHER EXCISE TAXES 407

Principles of Commodity Taxation 409

Development of Federal Internal Taxes 412

Financial Results of the Federal Internal Taxes 415

Incidence of Commodity Taxes 418

The Customs 420

State Taxation of Commodities 424

State Privilege and Occupation Taxes 425

The West Virginia Privilege Tax 425

The Severance Tax 426

The Occupation Tax 427

CHAPTER ⅩⅫ．TAXES ON INCOMES 428

The Civil War Income Taxes 431

The Income Tax of 1894 434

The Federal Corporation Tax of 1909 436

The Modern Federal Income Tax 438

The Corporation Income Tax 441

War and Excess Profits Taxes 443

State Income Taxes 444

Principles of Income Taxation 446

Whose Income Should be Taxed？ 447

How Shall We Define Taxable Income？ 450

The Methods of Assessment 455

Rate Structure 456

Exemptions and Abatements 459

Earned and Unearned Incomes 460

Administrative Aspects of the Income Tax 463

Relation of Property and Income Taxes 465

Publicity of Income Tax Returns 466

Fiscal Adequacy of the Income Tax 467

Disposition of the Proceeds of State Income Taxes 468

CHAPTER ⅩⅩⅢ．ESTATE AND INHERITANCE TAXES 470

The Theoretical Basis of the Inheritance Tax 470

Development of the Inheritance Tax 471

Some Aspects of State Inheritance Tax Laws 476

The Federal Estate Tax 479

The Federal Gift Tax 483

Fiscal Results of the Federal Estate Tax 484

Proper Position of the Inheritance Tax 484

Equalization of the Distribution of Wealth by Inheritance Taxation 487

PART Ⅴ PUBLIC CREDIT 489

CHAPTER ⅩⅩⅣ．THE NATURE AND USES OF PUBLIC CREDIT 491

The Nature of Credit 498

The State as Debtor 497

Conditions for the Rise of Public Credit 499

Rapid Increase of Public Debts 500

Causes of Debt Increase 503

Public Credit and Democracy 504

The Menace of Tax-exempt Securities 506

CHAPTER ⅩⅩⅤ．PRINCIPLES OF PUBLIC CREDIT 513

The Advantage of Public Borrowing Depends on the Purpose 513

The Basis of Public Credit 516

Public Credit Must Be Tested by Business Standards 518

When Is It Legitimate to Borrow？ 519

The Economic Effects of Public Borrowing 525

The Economic Effects of Debt Repayment 532

Borrowing for War Purposes 534

CHAPTER ⅩⅩⅥ．THE FORMS OF DEBT 539

Compulsory Loans 539

Patriotic Loans 540

Public Borrowing on Business Principles 541

Public Debts Classified According to Duration 542

Annuities 543

Advantage of the Long Term Debt 543

The Choice of Debt Forms 544

Forms of Short Term Debt 544

Legitimate Uses of the Short Term Debt 546

Temporary Borrowing in England 548

Treasury Certificates in the United States 551

Treasury Notes 554

Comparison with English Methods 556

Economic Effects of Short Term Loans 557

Treasury Certificates and Inflation 559

Vigorous Taxation Essential 561

Methods of Loan Flotation 562

Terms of Issue 564

CHAPTER ⅩⅩⅦ．REDEMPTION，REFUNDING AND CONVERSION OF DEBT 567

Advantages of the Perpetual Debt 568

Methods of Debt Redemption 572

Serial Bond Redemption 574

Sinking Funds 577

Federal Sinking Fund Policy 579

Local Sinking Funds 581

The Capital Levy 583

Refunding 587

Conversion 587

CHAPTER ⅩⅩⅧ．LOCAL DEBTS 592

Causes of Local Debt Increase 594

National and Local Debts Contrasted 601

The Restrictions of Local Debts 606

Provisions of a Model Local Debt Statute 610

PART Ⅵ FINANCIAL ADMINISTRATION AND LEGISLATION 613

CHAPTER ⅩⅩⅨ．THE BUDGET 615

Evolution of the Budget 617

The Budget as a Report on the Finances 619

The Scope of the Budget 627

The Function of the Legislature 630

Lump-Sum versus Specific Allotment Appropriations 634

Correction and Revision of the Estimates 637

Federal Budget Procedure 644

Federal Auditing Reform 647

CHAPTER ⅩⅩⅩ．SOME ASPECTS OF TREASURY ORGANIZATION AND MANAGEMENT 649

The Bank of England as Fiscal Agent 653

The Federal Treasury 654

The Independent Treasury 656

Abolition of the Subtreasuries 661

Treasury Organization 665

State and Local Depositary Arrangements 667

INDEX 673