You are previewing Handbook of Public Economics, Vol. 5.
O'Reilly logo
Handbook of Public Economics, Vol. 5

Book Description

In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new research about mechanisms that underlie both public finance theories and applications. These fundamental subjects follow the recent, steady movement away from rational decision-making and toward more personalized approaches to tax generation and expenditure, especially in terms of the use of psychological methods and financial incentives. Closely scrutinized subjects include new research in empirical (instead of theoretical) public finance, the methods for measuring taxes (both in revenue generation and expenditure), and the roles that taxes play in specific settings, such as emerging economies, urban settings, charitable giving, and among political entities (cities, counties, states, countries). Contributors look at both the "tax" and "expenditure" sides of public finance, emphasizing recent influences that psychology and philosophy have exerted in economics with articles on behavioral finance, charitable giving, and dynamic taxation. To a field enjoying rapid growth, their articles bring context and order, illuminating the mechanisms that underlie both public finance theories and applications.



  • Editor Raj Chetty is the recipient of the 2013 John Bates Clark Medal from the American Economic Association
  • Focuses on new approaches to both revenue generation and expenditures in public finance
  • Presents coherent summaries of subjects in public economics that stretch from methodologies to applications
  • Makes details about public economics accessible to scholars in fields outside economics

Table of Contents

  1. Cover image
  2. Title page
  3. Table of Contents
  4. Copyright
  5. Introduction to the Series
  6. Preface
  7. List of Contributors
  8. Chapter 1. Charitable Giving
    1. 1 Introduction
    2. 2 Background: Facts and Figures on Charitable Giving
    3. 3 Approach 1: Individuals
    4. 4 Approach 2: The Charitable Sector as a Market
    5. 5 Approach 3: Giving as a Social Act
    6. 6 Approach 4: The Giver’s Mind
    7. 7 Fundraising and the Giver’s Mind
    8. 8 Conclusion
    9. References
  9. Chapter 2. Taxation and Development
    1. 1 Introduction
    2. 2 Perspectives on Taxation and Development
    3. 3 Background Facts
    4. 4 Framework
    5. 5 Drivers of Change
    6. 6 Conclusion
    7. Acknowledgements
    8. References
  10. Chapter 3. Social Insurance: Connecting Theory to Data
    1. 1 Introduction
    2. 2 Motivations for Social Insurance
    3. 3 Design of Public Insurance Programs
    4. 4 Challenges for Future Work
    5. Acknowledgments
    6. References
  11. Chapter 4. Urban Public Finance
    1. 1 Introduction
    2. 2 The Functions and Powers of City Governments
    3. 3 The Core Economics of Urban Government
    4. 4 A Model of Local Government Spending and Finances
    5. 5 The Financing and Provision of Core Urban Services
    6. 6 Cities, Taxes, and Redistribution
    7. 7 Cities, Investment, and Deferred Compensation
    8. 8 Urban Political Economy
    9. 9 Conclusion
    10. Acknowledgments
    11. References
  12. Chapter 5. The Theory of International Tax Competition and Coordination
    1. 1 Introduction
    2. 2 Uncoordinated Actions
    3. 3 Coordination
    4. 4 Broadening the Perspective
    5. 5 Concluding Remarks
    6. Acknowledgments
    7. References
  13. Chapter 6. Taxation of Intergenerational Transfers and Wealth
    1. 1 Introduction
    2. 2 Overview of Wealth and Estate Taxation in Practice
    3. 3 Bequest Motives and Taxation
    4. 4 Redistribution
    5. 5 Behavioral Responses to Transfer Taxation
    6. 6 Tax Avoidance Responses
    7. 7 Other Topics
    8. 8 Summary and Conclusions
    9. Acknowledgments
    10. References
  14. Chapter 7. Optimal Labor Income Taxation
    1. 1 Introduction
    2. 2 Background on Actual Tax Systems and Optimal Tax Theory
    3. 3 Conceptual Background
    4. 4 Optimal Linear Taxation
    5. 5 Optimal Nonlinear Taxation
    6. 6 Extensions
    7. 7 Limits of the Welfarist Approach and Alternatives
    8. Acknowledgments
    9. References
  15. Index