지방선택세와 지방재정: 플로리다 카운티 지방선택세 사례를 중심으로

초록

This research investigates the fiscal impacts of local optional taxes on local finance using local option taxes of Florida counties. The finding shows that local optional taxes influences the ratio of local taxes, the ratio of intergovernmental grants, and revenue capacity of county governments. Also, the research findings demonstrates that the adoption of local optional taxes leads to increase in fiscal independence, fiscal soundness, and fiscal capacity. Thus, this research reveals that local optional taxes could function new local revenue source by empirical analysis using local optional taxes of Florida counties. This research also reveals that each local optional tax have different fiscal impacts on local finance respectively.

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