지역개발영향부담금 사용에 영향을 미치는 결정요인에 관한 연구: Tiebout이론을 적용하여 새로운 가설 만들기

콜로라도 카운티의 개발영향부담금 사용 결정요인을 분석한다.

The main goal of this article is to empirically investigate what factors lead local governments to more actively implement development impact fees (DIFs). The empirical results analyzing the Colorado counties case prove that counties with high poverty rate and high property tax revenues are less likely to implement DIFs, while counties with high tourism-generated revenues are more likely to implement DIFs. Among these results, the statistical result of the property tax revenue hypothesis was opposed to the expected result. Based on this result, the author proposes using a new logic in creating the property tax revenue hypothesis, applying Tiebout theory to this hypothesis.

Up until now, along with the previous studies’ results, scholars have felt free to use a hypothesis that local governments with high property tax revenues more actively implement DIFs. However, the author shows that the property tax revenue hypothesis can be changed by using the logic of Tiebout theory. Therefore, the author’s suggestion will be an academic contribution playing a meaningful role in making a hypothesis on the DIF implementation more elaborate for future studies.