County Governments and Democratic Decision Making
County Governments and Democratic Decision Making
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县政府与民主决策
DOI：
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发表时间：
2014
影响因子：
1.5
通讯作者：
Andrew David Green
中科院分区：
文献类型：
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作者：
Andrew David Green
地方期权销售税已成为美国地方收入的重要来源。 50个州中的33个已授权其县或市（或两者）征收地方期权销售税，并称2005年税收收入近500亿美元，占全国地方税收收入的11%。尽管地方期权销售税对一个县资助项目和服务的能力有重大影响，但关于各县将此类税纳入选票的决定却鲜有报道。利用人口、财政和政治变量，开发了一个模型来解释在选票上征收县交通销售税的决定。建模和分析表明，人口、财政和政治因素对在选票上征收地方期权销售税的决定的影响取决于县是首次尝试采用、在选民拒绝后随后尝试采用，还是在现有的地方期权销售税接近日落日期时进行更新尝试，从而影响各县的战略行为。
Local option sales taxes have become an important source of local revenue across the United States. Thirty-three of the 50 states have granted authorization to their counties or cities (or both) to levy local option sales taxes, and said taxes generated nearly $50 billion in 2005, which accounted for 11% of all local tax revenue nationwide. Even though local option sales taxes have significant impacts on a county’s ability to fund programs and services, little has been written about the decisions of counties to place such taxes on the ballot. Using demographic, fiscal, and political variables, a model is developed that explains the decision to place a county transportation sales tax on the ballot. Modeling and analysis reveal that counties behave strategically as the impact of demographic, fiscal, and political factors on the decision to place a local option sales tax on the ballot is shaped by whether the county is making an initial attempt to adopt, a subsequent attempt to adopt after voter rejection, or a renewal attempt when an existing local option sales tax is nearing its sunset date.