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1、CHAPTER1IntroductionCopyright©2010bytheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/IrwinDefiningtheFieldofStudyPublicFinance–thefieldofeconomicsthatanalyzesgovernmenttaxationandspendingpoliciesPublicSectorEconomics–seedefinitionabovePublicEconomics–seedefinitio
2、naboveWhatisnotpartofpublicfinance?PublicFinanceandIdeologyOrganicviewofgovernmentMechanisticviewofgovernmentTheLegalFrameworkFederalgovernmentFederalConstitutionalprovisionsArticle1,Section8Article1,Section916thAmendment5thAmendmentTheLegalFrameworkStategovernmentsFedera
3、lconstitutionalprovisions10thamendmentTheStateconstitutionsLocalgovernmentsDerivepowertotaxandspendfromtheStatesFiscalindependenceoflocalgovernmentsTheSizeofGovernmentHowtomeasurethesizeofgovernmentNumberofworkersAnnualexpendituresTypesofgovernmentexpenditurePurchasesofgo
4、odsandservicesTransfersofincomeInterestpaymentsBudgetdocumentsUnifiedbudgetRegulatorybudgetState,Local,andFederalGovernmentExpenditures(selectedyears)1234TotalExpenditures(billions)2008Dollars(billions)*2008DollarspercapitaPercentofGDP19601237143,95023.3%19702951,3086,379
5、28.4%19808431,9058,36730.2%19901,8732,80411,21032.2%20002,8873,52712,48729.4%20084,7234,72315,48833.1%*Conversionto2008dollarsdoneusingtheGDPdeflator Source:CalculationsbasedonEconomicReportofthePresident,2009[pp.282,286,325,381].AdjustingforInflationAdjustingforPopulatio
6、nRelativetoEconomyGovernmentExpendituresasaPercentageofGDP(2008)UnitedStatesSource:OrganizationforEconomicCooperationandDevelopment[2008a].CompositionofFederalExpenditures (1965and2008)NotedeclineinDefenseNoteincreaseinSocialSecurity,MedicareandIncomeSecuritySource:Econom
7、icReportofthePresident,2009[p.379].Source:EconomicReportofthePresident2009,[p.389].CompositionofState&LocalExpenditures (1965and2008)IncreaseinpublicwelfareDeclineinhighwaysSource:EconomicReportofthePresident[2009,p.379].CompositionofFederalTaxes (1965and2008)Socialinsura
8、nce andindividualincome taxhavebecome moreimportantCorporateandother taxeshavebecome lessimporta
