LEADER 04355nam 2200709 450 001 9910826035503321 005 20230618050611.0 010 $a1-4426-3366-2 010 $a1-4426-3198-8 024 7 $a10.3138/9781442631984 035 $a(CKB)3710000000421830 035 $a(EBL)3432153 035 $a(OCoLC)929153387 035 $a(SSID)ssj0001539461 035 $a(PQKBManifestationID)11828902 035 $a(PQKBTitleCode)TC0001539461 035 $a(PQKBWorkID)11531748 035 $a(PQKB)11619220 035 $a(CEL)449972 035 $a(OCoLC)914232991 035 $a(CaBNVSL)thg00930798 035 $a(DE-B1597)465765 035 $a(OCoLC)979954603 035 $a(DE-B1597)9781442631984 035 $a(Au-PeEL)EBL4669402 035 $a(CaPaEBR)ebr11255940 035 $a(OCoLC)958580275 035 $a(MiAaPQ)EBC4669402 035 $a(OCoLC)1084373594 035 $a(MdBmJHUP)musev2_107148 035 $a(EXLCZ)993710000000421830 100 $a20160920h19721972 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aModern fiscal issues $eessays in honor of Carl S. Shoup /$feditors, Richard M. Bird, John G. Head 210 1$aToronto, [Ontario] ;$aBuffalo, [New York] :$cUniversity of Toronto Press,$d1972. 210 4$dİ1972 215 $a1 online resource (viii, 351 pages) $cillustrations, digital file 225 0 $aHeritage 300 $aDescription based upon print version of record. 311 0 $a1-4426-5191-1 320 $aIncludes bibliographical references. 327 $aHead, J.G. Public goods: the polar case. -- Shibata, H. Joint production, externality, and public goods. -- Bird, R.M. and Hartle, D.G. The design of governments. -- Musgrave, R.A. and Musgrave, P.B. Inter-nation equity. -- Dosser, D. Customs unions, tax unions, development unions. -- White, M. and White, A. Tax neutrality of instantaneous versus economic depreciation. -- Vickrey, W. Cumulative averaging after thirty years. -- Prest, A.R. Government revenue, the national income, and all that. -- Fitch, L.C. Scale and effectiveness of urban government. -- Macaulay, H. Environmental quality, the market, and public finance. -- Neumark, F. The German stabilization law. -- Wheatcroft, G.S.A. The logical approach of the new estate duty in Great Britain. -- Gillim, M.H. Ecuador's value added tax. -- Oldman, O. and Surrey, S.S. Technical assistance in taxation in developing countries. -- Harriss, C.L. Property taxation. -- Due, J.F. The evolution of sales taxation, 1915-1972. -- Bibliography: works of Carl S. Shoup (p. [345]-351). 330 $aThe contributors to this work, all leading economists in their own right, are a few of the many colleagues, former students, and friends of Carl Shoup who have benefitted from his many years as a leading teacher and scholar of public finance. They dedicate this book to their mentor on the occasion of his seventieth birthday, in recognition of his intellectual probity and wide influence on thinking about public finance throughout the last forty years. Matching the breadth of interest of Professor Shoup's life-long work in the field, this collection of essays covers the range of modern thinking on public finance from theoretical concepts such as public goods to eminently practical fiscal issues like value added tax. The traditional but still relevant fiscal issues--government accounting, international taxation, taxation in developing countries, metropolitan fiscal problems, income taxation, and tax structure--are discussed along with new concerns such as modern public expenditure theory and environmental theory. The book will be a useful addition to university and college libraries and will prove invaluable to public finance scholars and others interested in modern thinking on vital fiscal issues. 606 $aFinance, Public 606 $aTaxation 608 $aElectronic books. 615 0$aFinance, Public. 615 0$aTaxation. 676 $a336 702 $aBird$b Richard M$g(Richard Miller),$f1938- 702 $aHead$b John G. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910826035503321 996 $aModern fiscal issues$957915 997 $aUNINA