| 000 | 01595nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c144097 _d144097 |
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| 003 | ES-MaIEF | ||
| 005 | 20210520104017.0 | ||
| 007 | ta | ||
| 008 | 210520t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968940 _aChen, Can |
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| 245 | 4 |
_aThe adoption of local option fuel taxes _bevidence from Florida counties _cCan Chen and Whitney B. Afonso |
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| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis study examines the time to adoption of local option fuel taxes (LOFTs) among Florida counties from 1972 to 2015. Florida county governments are authorized to levy up to 12 cents of LOFTs in the form of three separate instruments. Using a Cox proportional hazards model, this study finds that additional LOFT instruments in place affect time to adoption and that the factors associated with the adoption of LOFTs differ from those of local option sales taxes. Additionally, there is evidence that suggests the legal structure of LOFTs affects both the time to adoption and the relationship with other LOFTs. | ||
| 650 | 4 |
_933525 _aCARBURANTES |
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| 650 | 4 |
_944773 _aGASOLINA |
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| 650 | 4 |
_947750 _aIMPUESTOS |
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| 650 | 4 |
_948620 _aTRIBUTOS LOCALES |
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| 650 | 4 |
_947378 _aINGRESOS FISCALES |
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| 650 | 4 |
_932229 _aAUTONOMIA TRIBUTARIA |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_962811 _aAfonso, Whitney B. |
|
| 773 | 0 |
_9164874 _oOP 1716/2021/1 _tPublic Budgeting and Finance _w(IEF)90019 _x 0275-1100 _gv. 41, n. 1, Spring 2021, p. 51-75 |
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| 942 | _cART | ||