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Book Description:Public Finance, which focuses on the policies of the government, especially in relation to tax, expenditure and budget, may be considered a very traditional and ‘dry’ subject. However, insofar as it has a huge impact on the national economy and the welfare of the citizens, Public Finance assumes tremendous significance and becomes a challenging and interesting subject of study.
Divided into nine parts, this compact and concise text gives a detailed discussion on the nature and scope of public finance, theory of public goods, canons of taxation, types of taxes, theories of taxation, and incidence and shifting of taxation. The book also covers public debt, its management and its burden, government budgeting, budgeting theory and balanced budget. Finally, the text dwells on fiscal federalism, and public enterprises and black money, the last two being so important in the Indian context today.
What distinguishes the text is the clear analysis of growth and welfare economics, as these have a crucial bearing on the Indian economy. What is more, the text is interspersed with many examples to illustrate the theory discussed and also gives practical insights.
This book is primarily intended as a text for undergraduate students of Economics and Commerce for their course on Public Finance/Public Economics.
About the Author:M. MARIA JOHN KENNEDY (PhD) is Associate Professor in Economics, Department of Economics, Arul Anandar College (Autonomous), Karumathur, Madurai, Tamil Nadu. He has more than 25 years of teaching and research experience. Dr. Kennedy has published/presented many papers in national and international journals. He is a member of Indian Economic Association, and Association of Economists of Tamil Nadu and Pondicherry. He is the recipient of the Best Teacher Award in Economics by Malcolm & Elizabeth Adiseshiah Trust, Chennai for 2010–11.