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Budget growth, property tax relief, or risk reduction? Empirical analyses of factors affecting changes in revenue structures and fiscal impacts on Florida counties.

机译：预算增长，财产税减免还是降低风险？对影响收入结构变化和对佛罗里达县的财政影响的因素进行的经验分析。

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摘要

This dissertation examines the factors affecting changes of revenue structures in Florida's 67 counties during 30 years. It investigates the fiscal impacts of changes in revenue structures in Florida counties, with a particular focus on multiplicity and diversification. In analyzing influencing factors and fiscal impacts, a robust standard error models approach in fixed-effects model is employed in order to explore factors affecting changes in revenue structures. Fiscal impacts of changes in revenue structures on budget size, total tax burden, property tax burden, reliance on higher levels of government, and reliance on taxes in Florida counties are studied for a thirty-year period (FY 1981 -- FY 2010). The major findings are as follows. With respect to factors affecting changes in revenue structures, this research shows that taxable consumption value, the number of interstate highways, and the form of government are associated with greater degree of revenue diversification. Taxable property value, a presence of metropolitan statistical areas, the proportion of homeownership, the proportion of democratic voters, and property tax millage rate are negatively associated with revenue diversification. Taxable property value, taxable consumption value, the number of interstate highways, the form of government, and property tax millage rate are associated with a larger number of consumption taxes. The proportion of persons working in hotels and restaurants, the proportion of homeownership, and the proportion of democratic voters are negatively associated with the number of consumption taxes. Revenue multiplicity, a measure of fiscal illusion, is found to be associated with larger government budget sizes and higher total tax burdens. An increase in revenue diversification is associated with a decrease in property tax burden. On the other hand, this study does not support the premise that an increase in revenue diversification leads to decreases in reliance on higher levels of government. Finally, this research reveals that more diversified revenue structures tended to produce more stable revenue structures in Florida's counties.;The research findings of this dissertation have both theoretical and policy implications. The research findings from the two empirical analyses contribute a longitudinal perspectives to the literature about changes in revenue diversification and multiplicity as well as the fiscal implications of these changes. This dissertation also has practical implications for tax policy. Financial officials and taxpayers are often interested in having more diversified and multiple sourced revenue structures to export their tax burdens, reduce property tax burden, and increase their budget size. However, taxpayers and financial officials should know that a more diversified and multiple sourced revenue structure is likely to increase their total tax burdens.
机译：本文探讨了30年内影响佛罗里达州67个县税收结构变化的因素。它调查了佛罗里达州收入结构变化带来的财政影响，特别关注多样性和多元化。在分析影响因素和财政影响时，采用固定影响模型中的稳健标准误差模型方法来探索影响收入结构变化的因素。对佛罗里达州各县的收入结构变化对预算规模，总税收负担，财产税负担，对更高级别政府的依赖以及对税收的依赖的财政影响进行了三十年的研究（1981财年至2010财年）。主要发现如下。关于影响收入结构变化的因素，这项研究表明，应税消费价值，州际公路数量和政府形式与更大程度的收入多样化相关。应税财产价值，大都市统计区域的存在，房屋所有权的比例，民主选民的比例以及财产税率与收入多样化负相关。应税财产价值，应税消费价值，州际高速公路的数量，政府的形式以及财产税的征收率与大量的消费税相关。在旅馆和饭店工作的人的比例，房屋所有权的比例以及民主选民的比例与消费税的数量成负相关。收入多样性是衡量财政幻觉的一种手段，被发现与更大的政府预算规模和更高的总税负相关。收入多样化的增加与财产税负担的减少有关。另一方面，本研究不支持收入多样化的增加导致对更高级别政府的依赖减少的前提。最后，这项研究表明，在佛罗里达州，更多的收入结构趋向于产生更稳定的收入结构。本论文的研究结果具有理论和政策意义。两种经验分析的研究结果为文献提供了有关收入多样化和多样性变化以及这些变化对财政的影响的纵向观点。本文对税收政策也有实际意义。财务官员和纳税人通常对拥有更多样化和多种来源的收入结构感兴趣，以出口其税收负担，减轻财产税负担并增加预算规模。但是，纳税人和财务官员应该知道，更加多元化和多来源的收入结构可能会增加他们的总税收负担。

著录项

  • 作者

    Yoon, Taeseop.;

  • 作者单位

    The Florida State University.;

  • 授予单位 The Florida State University.;
  • 学科 Public administration.
  • 学位 Ph.D.
  • 年度 2013
  • 页码 177 p.
  • 总页数 177
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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