지방정부 세제구조다변화가 재산세 부담, 재산세 의존도, 재정자주도에 미치는 영향에 관한 연구: 플로리다 카운티 사례를 중심으로

플로리다 카운티의 세제구조 변화가 재산세 부담과 재정에 미치는 영향을 분석했다.

This study investigates the fiscal impacts of changes in the tax revenue diversification of Florida``s 67 counties during the past 30 years using modern portfolio concept. A robust standard error model of a fixed effects model in a time-series cross-section data analysis is employed in order to examine the fiscal impacts of changes in tax revenue diversification on property tax burden, the reliance on higher levels of government, and the ratio of local taxes in Florida counties for a thirty-year period (FY 1981 - FY 2010).

The result shows that a diversified tax revenue structure leads to decreases in property tax burdens and to increases in the ratio of local taxes to total revenues in each county. However, the result shows that a diversified tax revenue structure does not lead to decreases in the reliance on higher levels of government in each county.