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    <subfield code="a">University of Cebu-Banilad</subfield>
    <subfield code="c">University of Cebu-Banilad</subfield>
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    <subfield code="a">Hyman, David N., </subfield>
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    <subfield code="a">Public finance : </subfield>
    <subfield code="b">a contemporary application of theory to policy / </subfield>
    <subfield code="c">David N. Hyman. </subfield>
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    <subfield code="a">Eleventh edition ; Philippine edition. </subfield>
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    <subfield code="a">Pasig City, Philippines : </subfield>
    <subfield code="b">Cengage Learning, </subfield>
    <subfield code="c">c2014. </subfield>
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    <subfield code="a">xvi, 698 pages : </subfield>
    <subfield code="b">illustrations (black and white)  ; </subfield>
    <subfield code="c">26 cm. </subfield>
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    <subfield code="a">Includes bibliographical references, glossary, and index. </subfield>
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    <subfield code="a">Part 1 The economic basis for government activity -- Chapter 1 Individuals and government -- Chapter 2 Efficiency, markets, and governments -- Chapter 3 Externalities and government policy -- Chapter 4 Public goods -- Chapter 5 Public choice and the political process -- Part 2 Government expenditures and policy in the United States: selected issues -- Chapter 6 Cost-benefit analysis and government investments -- Chapter 7 Government subsidies and income support for the poor -- Chapter 8 Social security and social insurance -- Chapter 9 Government and health care -- Part 3 Financing government expenditures -- Chapter 10 Introduction government expenditures -- Chapter 11 Taxation. prices, efficiency, and the distribution -- Chapter 12 Budget balance and government debt -- Part 4 Taxation: theory and structure -- Chapter 13 The theory of income taxation -- Chapter 14 Taxation of personal income in the United States -- Chapter 15 Taxation of corporate income -- Chapter 16 Taxes on consumption and sales -- Chapter 17 Taxes on wealth, property, and estates -- Part 5 State and local government finance -- Chapter 18 Fiscal federalism and state and local government finance. </subfield>
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    <subfield code="a">"In view of current pressures to reduce government budget deficits, cut public spending, and reform taxation, the study of public finance is more important than ever. Since the last edition of Public finance: a contemporary application of theory to policy, the U.S. economy as tax collections have lagged and government expenditures for income support, social security and unemployment compensation have grown. Along with growing federal budget deficits and public debt, there have been strong pressures to curtail future government spending and reduce both government budget deficts and the federal debt." --Preface</subfield>
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    <subfield code="a">Adult </subfield>
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    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
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    <subfield code="a">Public finance. </subfield>
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    <subfield code="d">12/09/2025</subfield>
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    <subfield code="c">SUBJ.REF</subfield>
    <subfield code="d">2025-12-09</subfield>
    <subfield code="e">Donated by: Dr. Christopher Biore</subfield>
    <subfield code="o">336.73 H99 2014</subfield>
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