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Nature and Setting of Public Finance
Distribution of Governmental Burdens
Schedules of Marginal and Effective Income Tax Rates
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ability to pay administration allowed amount applied assessor benefit budget burden capital gains central assessment chain store competition considerable constitutes consumer consumption taxes corporate income cost curve death taxes deduction demand distribution district domicile earnings economic effect equal estate tax excess profits tax exemption expenditures expenses factors factors of production favor federal government federal tax finance firm fiscal gift tax highways important income tax increase industry inheritance tax intangibles interest investment involved land latter legislation less levy marginal marginal cost ment motor vehicle municipalities outlay owner payment percent poll tax problem production progressive taxation property tax real estate receipts revenue sales tax settlor shifting social spending stock dividends stockholders tariff tax base tax rates tax system taxable taxation taxpayer theory tion trust United usually utility wealth York