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미국 플로리다 주 지방(카운티)정부의 세입다원화에 관한 연구

Stability or Growth: Different Perspective on Local Government Revenue Diversification

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한국지방자치학회 (Korean Association For Local Government Studies)|2008.09|한국지방자치학회보 (Journal of Local Government Studis)|제20권 제3호|pp. 159-187

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참고문헌

키워드

세입포트폴리오세입다원화지수세입의 경기 변동성세입다원화 결정요인Revenue PortfolioRevenue DiversificationRevenue instabilityDeterminants of Revenue Diversification
주제분류정치외교학

초록

Abstract

Researches on revenue diversification in local government are rarely observed whereas many studies were conducted on state revenue diversification. This study points out the difference between state and local revenue diversification. Most of all, many county governments are not allowed to levy income tax, which has the biggest volatility in the business circle among all revenue sources, and the largest revenue source in county government is the property tax, which is the most stable one of all taxes. Thus the revenue diversification strategy of local government should put more focus on the growth of revenue portfolio rather than the stability of revenue portfolio. In the descriptive analysis, the proportion of property tax is decreasing over time and the proportions of other revenue resources are increasing. The Panel Corrected Standard Error analysis found that the fiscal health(financial condition) variables related to own source revenue are consistently significant and have a negative influence on the revenue diversification as the hypothesis expected. This finding supports that the Florida county governments consider the fiscal condition for the own source revenue in the decision making on the revenue diversification strategy. In addition, millage rate and the area of white support the hypotheses, which in turn implies that the preference of residents may determine the direction of the revenue diversification. the diffusion of revenue diversification across Florida counties is also supported by the empirical evidence in this analysis. Lastly, the revenue diversification strategy should be examined by the flexible standards that represent the socio-economic conditions and traits of revenue structure. If the revenue diversification is politically adopted, it may be one of methods the interest group or selfish political leaders utilize to exploit the public resources sneakily.

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