文档介绍：Chapter1: Introduction
public finance : The field of economics that analyzes government taxation and spending
财政学:分析政府征税和支出政策的经济学科。
The legal framework: (1)Federal Government
(a).Expenditure: No real constrains on spending in Constitution
(b).Revenue: All bills for raising revenue shall be originated in House of Representatives
(c).Budget: can run budget deficits
(2) State and Local Government:
(a).Explicit authorization for states to spend and tax is not required
(b).States can impose spending and taxing restrictions on themselves in their own constitutions
(c).Many states cannot run budget deficits
(d).The power of local governments to tax and spend is granted by the states.
法律框架:(1)联邦政府
(a).支出:宪法对联邦支出的规模没有作出限制。
(b).收入:所有筹资收入的议案应有众议院提出。
(c).预算:可以运行预算赤字。
(2)州与地方政府
(a). 各州的开支与课税并不需要明确规定。
(b). 各州在各自法规中可对其开支和课税进行限制。
(c). 许多州不可以运行预算赤字。
(d). 地方政府的课税和开支权利是由州政府授予的。
3. Unified budget 统计预算:
包括所有联邦政府收支(含预算外项目)的文件。
Regulatory budget 管制预算
政府管制给经济造成的成本的年度报告(目前尚无这种预算)
A approach to measure the size of government by the volume of its annual expenditures.
Purchases of goods and services .The government buys a wide variety of items, everything from missiles to services provided by ecologists.
Transfers of e to people, businesses, or other governments. The government takes e from some individuals anizations and gives it to others. Examples are welfare programs such as food stamps and subsidies paid to farmers or production(or nonproduction)of modities.
Interest payments. The government often borrows to finance its activities and, like any borrower, must pay interest or the privilege of doing so.
用政府年度支出量来度量政府规模的衡量方法:
商品和服务的购买。政府购买涉及各种项目,从导弹到森林管理人员的服务,无所不包。
对个人、企业和其他各级政府的收入转移。政府从某些个人和组织取得收入并将它转移给另一部分人和组织,例如食品券之类的福利计划和为了某些商品的生产(或不生产)而给与农场主的补贴。
利息支付。政府为了给其活动提供资金常需借款,与其他借款人一样,它也必须为其借款支付利息。
支出变化: (1). 国防支出是政府支出的重要组成部分,但其性对重要性已经有所下降。
(2). 社会保障支出增长很快,这项支出主要把收入转移给退休者,如今,社会保障支出和国防支出并列为联邦预算中最大的支出项目。
(3). 医疗保险在1965年时还没有,但现在出现了,%。
(4).