The Adoption of Local Option Fuel Taxes: Evidence From Florida Counties

IF 0.9 Q4 PUBLIC ADMINISTRATION

Public Budgeting and Finance Pub Date : 2021-03-01 DOI:10.1111/pbaf.12274

Can Chen, Whitney B. Afonso

引用次数: 3

Abstract

This study examines the time to adoption of local option fuel taxes (LOFTs) among Florida counties from 1972 to 2015. Florida county governments are authorized to levy up to 12 cents of LOFTs in the form of three separate instruments. Using a Cox proportional hazards model, this study finds that additional LOFT instruments in place affect time to adoption and that the factors associated with the adoption of LOFTs differ from those of local option sales taxes. Additionally, there is evidence that suggests the legal structure of LOFTs affects both the time to adoption and the relationship with other LOFTs.

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地方选择燃油税的采用：来自佛罗里达州各县的证据

本研究考察了1972年至2015年佛罗里达州各县采用地方选择燃料税的时间。佛罗里达州县政府有权以三种单独的工具的形式征收高达12美分的LOFT。使用Cox比例风险模型，本研究发现，额外的LOFT工具会影响采用时间，并且与采用LOFT相关的因素与地方期权销售税不同。此外，有证据表明，LOFT的法律结构会影响收养时间以及与其他LOFT的关系。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Public Budgeting and Finance PUBLIC ADMINISTRATION-

CiteScore

2.10

自引率

14.30%

发文量

期刊介绍： Public Budgeting & Finance serves as a forum for the communication of research and experiences on all facets of government finance and provides meaningful exchange between research from universities, private and nonprofit research institutes, practitioners in public financial markets, government agencies, and the experience of those who practice government budgeting and finance. Researchers, practitioners, and teachers of applied government finance turn to Public Budgeting & Finance to find understandable, reliable, and thoughtful analysis of issues important in the field. The content of the journal spans the spectrum of budget process and policy and financial management, is never limited to one level of government or even to one country, and always even-handedly crosses disciplines and approaches in applied government finance.