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For Students and Instructors

The book’s Companion Web Site (www.worthpublishers.com/gruber) has been created to help students learn more effectively and to provide valuable tools for professors teaching the course.

For students, the Web site provides the following features:

왘 Self-Test Quizzes Students can test their knowledge of the material in the book by taking a multiple-choice quiz about each chapter in the text. Students receive immediate feedback, including a hint to the cor-rect response and a page number in the text where they can study further. All student answers are saved in an online database that can be accessed by instructors.

왘 Flashcards Students may review their knowledge of key terms by studying the definitions and testing themselves with these electronic flashcards.

왘 Research Center This tool allows students to easily and effectively locate outside resources and readings on the Web that relate to topics covered in the textbook. Each URL is accompanied by a description of the site and its relevance to the chapter.

왘 Student PowerPoint Slides This version of the PowerPoint presen-tation created by Fernando Quijano of Dickinson State University is ideal for students who need extra help in understanding the concepts in each chapter. This resource enables students to review and independently prepare for classroom lectures. The PowerPoint presentation for each chapter comes complete with notes, summaries, and graphics.

For instructors, the Web site provides the following features:

왘 Quiz Gradebook All student answers to the self-test quizzes are saved in an online database that can be accessed by instructors. Instructors can view and export reports of their students’ practice activity.

왘 Lecture PowerPoint Presentations A series of PowerPoint slides, created by Fernando Quijano of Dickinson State University, provides comprehensive coverage of the material in each chapter. The slides are

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concepts. The slides can be customized to suit instructors’ individual needs and serve as a fantastic resource when building a lecture presentation.

왘 Images from the Textbook Instructors have access to every figure and table in the new edition in high-resolution JPEG format and in the form of PowerPoint Slides.

왘 Solutions Manual Instructors have access to the files for the detailed solutions to the text’s end-of-chapter problems.

For Instructors

Computerized Test Bank CD-ROM The computerized test bank is pro-vided using Diploma software. It includes a complete set of multiple-choice and short-answer questions created to effectively test student analysis, inter-pretation, and comprehension of the concepts covered in the textbook. Each question is identified by level, text topic reference, and key concepts. The Test Bank is available in CD-ROM format for both Windows and Macintosh users.

WebCT- and Blackboard-formatted versions of the test bank are also available on the CD-ROM. With Diploma, instructors can easily write and edit ques-tions, as well as create and print tests. Questions can be sorted according to various information fields and questions can be scrambled to create different versions of tests. Tests can be printed in a wide range of formats. The software’s unique synthesis of flexible word-processing and database features creates a program that is extremely intuitive and capable.

Acknowledgments

This book is the product of the efforts of an enormous number of people.

While I’ll try my best to acknowledge them all, I apologize in advance to those I have forgotten.

My initial debts are to the teachers and colleagues who taught me public finance: Peter Diamond, Marty Feldstein, Jim Poterba, and especially Larry Summers, on whose 1990 public finance course this text is very loosely based!

I was very fortunate to have been able to learn at the feet of the giants of my field, and I hope that I can do them justice in passing on their insights to the next generation of public finance economists. I am also grateful to Larry Summers for making it possible for me to work at the Treasury Department in 1997–1998, which gave me an appreciation of the power of public finance analysis and the importance of educating our future generations of policy-makers in the right way so that they can think about all aspects of public finance in a thorough manner.

I also owe a debt of gratitude to the generations of undergraduate students at MIT who suffered through the development of the material in this book. I am embarrassed at how much more complete my understanding is of this

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am now able to do. Several of my students also helped in working on the book itself, and I am grateful in particular to Liz Ananat, Alan Bengtzen, David Seif, and Chris Smith for their assistance. I am also grateful to my secretary, Jessica Colon, for her invaluable assistance in finding me materials I needed for this book, often at the last minute!

I am also extremely grateful to the hard-working and enthusiastic team at Worth Publishers who made this book possible. Sarah Dorger, senior acquisi-tions editor, planned this revision, got it under way, provided helpful feedback from the market, and kept things moving along at a brisk pace. In these tasks she was helped by the able efforts of Marie McHale, senior development editor, and Tom Acox, assistant editor, who worked tirelessly, quickly, and efficiently to ensure that things went smoothly once the manuscript was in Worth’s hands.

Thanks to Scott Guile, senior marketing manager. Thanks also to Worth’s production group: Tracey Kuehn, associate managing editor, Barbara Seixas, production manager, Babs Reingold, art director, Kevin Kall, designer, and Cecilia Varas, photo editor.

This entire project was feasible because of the assistance of several col-leagues who generously devoted their time to checking the text carefully and to rounding out the package of materials. Matthew Schurin (University of Connecticut) was kind enough to take the time to pass along several sugges-tions for the third edition. Thank you to Michael Reksulak (Georgia South-ern University) for his accurate checking of work that often went well into the night to ensure that we made our deadlines. David Figlio (University of Florida) and Casey Rothschild (MIT) provided the wonderful questions and problems that are found at the end of each chapter, and Kate Krause (Univer-sity of New Mexico) and Casey Rothschild provided the elegant solutions to the end-of-chapter problems.

A huge number of colleagues were very receptive when pestered for questions, insights, and informal reviews of the text. A less-than-comprehensive list, impressive in both its quantity and quality, includes Daron Acemoglu (MIT), Joe Aldy (Harvard University), Josh Angrist (MIT), David Autor (MIT), Steve Ansolebehere (MIT), Kate Baicker (Dartmouth College), Olivier Blanchard (MIT), Becky Blank (University of Michigan), Len Burman (Urban Institute), Ricardo Caballero (MIT), Chris Carroll ( Johns Hopkins University), Amitabh Chandra (Dartmouth College), Gary Claxton (Kaiser Family Foundation), Robert Coen (Northwestern Univer-sity), Jonathan Cohn (New Republic), Miles Corak (UNICEF), Julie Cullen (University of California at San Diego), David Cutler (Harvard University), Susan Dadres (Southern Methodist University), Angus Deaton (Princeton University), Peter Diamond (MIT), David Dranove (Northwestern Univer-sity), Esther Duflo (MIT), Jae Edmonds (Pacific Northwest National Labo-ratory), Gary Engelhardt (Syracuse University), Roger Feldman (University of Minnesota), Martin Feldstein (Harvard University), David Figlio (Univer-sity of Florida), Amy Finkelstein (Harvard Univer(Univer-sity), Alan Garber (Stanford

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Vivian Ho (Rice University), Caroline Hoxby (Harvard University), Hilary Hoynes (University of California at Berkeley), Paul Joskow (MIT ), Larry Katz (Harvard University), Melissa Kearney (Wellesley College), Barrett Kir-wan (Cornell University), Wojciech Kopczuk (Columbia University), Botond Koszegi (University of California at Berkeley), Jeff Leibman (Harvard Uni-versity), Phil Levine (Wellesley College), Larry Levitt (Kaiser Family Foun-dation), Brigitte Madrian (University of Pennsylvania), Kathleen McGarry (UCLA), Bruce Meyer (University of Chicago), Kevin Milligan (University of British Columbia), Sendhil Mullainathan (Harvard University), Robert Moffitt ( Johns Hopkins University), Casey Mulligan (University of Chicago), Joe Newhouse (Harvard University), John Nyman (University of Minnesota), Ted O’Donoghue (Cornell University), Peter Orszag (Brookings Institu-tion), Leslie Papke (Michigan State University), Franco Perrachi (Tor Vegatta University), Jim Poterba (MIT), Matt Rabin (University of California at Berkeley), Joshua Rauh (University of Chicago), Craig Ridell (University of British Columbia), Casey Rothschild (MIT), Ceci Rouse (Princeton Uni-versity), Emmanuel Saez (Berkeley), Jesse Shapiro (Harvard UniUni-versity), Karl Scholz (University of Wisconsin), Kosali Simon (Cornell University), Jon Skinner (Dartmouth College), Joel Slemrod (University of Michigan), Kent Smetters (University of Pennsylvania), Jim Snyder (MIT), Rob Stavins (Harvard University), John Straub (Texas A&M), Chris Taber (Northwestern University), Richard Thaler (University of Chicago), Ebonya Washington (Yale University), and Ivan Werning (MIT).

In addition to this gargantuan list, there was also a large number of terrific colleagues who were willing to give their time and energy to formal reviews of the textbook. They include Olugbenga Ajilore (University of Toledo), Pedro H. Albuquerque (University of Minnesota Duluth), Mauro C. Amor (Northwood University), Kevin Balsam (Hunter College), Gregory Burge (University of Oklahoma), Susan Dadres (University of North Texas), Arlene Geiger ( John Jay College), Seth Giertz (University of Nebraska–Lincoln), Jessica Hennessey (University of Maryland), Janet L. Johnson (Georgia State University), Shawn D Knabb ( Western Washington University), Marc Law ( University of Vermont), Mikhail Melnik (Niagara University), Paul Menchik (Michigan State University), Robert L. Moore (Occidental College), Gary Hoover (University of Alabama), Florenz Plassmann (Binghamton University–

SUNY), Deborah A. Savage (Southern Connecticut State University), Mark Scanlan (Stephen F. Austin State University), Atindra Sen (Miami University), John Straub (Tufts University), Mehmet S. Tosun (University of Nevada, Reno), Roberta W. Walsh (Florida Gulf Coast University), Gregory Wassall (North-eastern University), Joann Weiner (George Washington University), James A.

Willde (University of North Carolina–Chapel Hill), and Janine Wilson (Uni-versity of California, Davis).

Several individuals stand out above the others in facilitating the book as you see it now: My development editor, Jane Tufts, has worked on all three

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am trying to say, even when I’m not exactly saying it, and translate it into clear text is uncanny. She has been a pleasure at all times to work with, and my ability to write has been immeasurably improved for the experience of working with her. Josh Goodman (now assistant professor of public policy at the Kennedy School of Government at Harvard) was my research assistant on the first edition of this book, and his contribution is no less than the roughly one-half of this book that is examples, anecdotes, statistics, and graphs. He worked tirelessly for more than a year to meet my most demanding and esoteric requests for exam-ples and applications, in most cases turning up the ideal case study to illustrate the point I was trying to make. He turned my chicken-scratch diagrams into beautiful PowerPoint presentations. And he was a master at finding any statistic or fact, no matter how obscure. I am also extremely grateful to Maggie Liu, Anna Radinova, and Andy Wu, who worked long hours to update the hun-dreds of facts in this edition, to expand on existing applications, and to provide new ones as well.

Finally, my greatest debt is to my family. I am grateful to my parents, Marty and Ellie, for providing me with the education and skills that allowed me to pursue this project. I hope my children, Sam, Jack, and Ava, can find some small solace for the time I spent away from them and on this book in their prominent place as examples throughout the text. And I am most of all grate-ful to my wondergrate-ful wife, Andrea, whose sacrifice throughout this project was the largest of all. Her unending support, from the initial decision process through the last page proof, was the backbone on which this effort was built, and I hope that someday I can make it up to her.

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W

hen Barack Obama was inaugurated as the 44th President of the United States on January 20, 2009, he faced an economic crisis that was the worst that the United States had seen in at least a quarter century. The unemployment rate, which had been at 4.8% less than one year earlier, had risen to 7.6%—over 3.6 million jobs were estimated to have been lost since the start of the recession in December 2007. The Dow Jones stock market index had fallen 34.27% since January 22, 2008, and 78.19% from its peak on October 9, 2007. As President Obama said in a meet-ing with nine Democratic and Republican leaders at the White House three days after taking office, “We are experiencing an unprecedented economic crisis that has to be dealt with and dealt with rapidly.”¹

Leaders from both parties agreed on the importance of taking action to deal with the faltering economy, and they looked to pass a stimulus package of some sort. Senate Minority Leader Mitch McConnell called the potential stimulus package “a critical piece of legislation”²and Senator Majority Leader Harry Reid warned that if Congress failed to pass a stimulus package, “our entire country will suffer and the world will suffer.”³

Unfortunately, this consensus ended once the debate began over how to stimulate the economy. Democratic proposals for a stimulus package centered around increased spending, primarily for expanded health benefits for low-income families and the uninsured, increased aid to state and local governments, and increased educational spending. A second part of the stimulus (about one-third of the total) would come from tax cuts, primarily for middle- and lower-class taxpayers. As the Democratic Speaker of the House, Nancy Pelosi, said,

“[President Obama] said he wanted action, bold and swift, and that is exactly what we’re doing today.”⁴

Republicans disagreed. Rep. Eric Cantor of Virginia, the second-ranking House Republican, called the stimulus bill “. . . a spending bill beyond anyone’s

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