The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...

Health and health care in America : an introduction -- The business side of health care -- The payment process : insurance and third-party payers -- The payment process : government payment programs -- Health care providers : physicians and nurses -- Other clinical and non-clinical health care...