【6月6日讲座】美国佛罗里达国际大学公共政策和管理系助理教授陈灿博士：美国地方政府基础设施财政创新的最新实践和学术研究(A First Look at The Time to Adoption of Local Option Transportation Fuel Tax: Evidence from Florida Counties)

讲座题目：美国地方政府基础设施财政创新的最新实践和学术研究(A First Look at The Time to Adoption of Local Option Transportation Fuel Tax: Evidence from Florida Counties)

主讲人：陈灿博士，美国佛罗里达国际大学公共政策和管理系助理教授

主持人：陈杰教授，威尼斯9499登录入口、威尼斯9499登录入口中国城市治理研究院

讲座时间：2019年6月6日（周四）12：00-13：30

讲座地点：上海交大徐汇校区新建楼239室

主讲人简介：

陈灿博士是美国佛罗里达国际大学公共政策和管理系助理教授和美国国家交通财政研究中心的客座研究员。其主要学术研究方向为交通基础设施财政，资本预算，财政透明和腐败治理。陈博士的研究多次获得专业学术机构的基金资助，包括European Union, Open Government Partnership，Lincoln Institute of Land Policy, ICMA, GFOA等等。他曾两次获美国公共行政学会最佳会议论文奖和国际公共管理院系联合会最佳博士生论文奖。目前已在Public Administration, American Review of Public Administration, Public Management Review, Public Performance Management Review, Transport Policy, Public Finance Review, Public Budgeting and Finance等权威的英文学术期刊上发表论文17篇。其个人学术网站为：http://myweb.fiu.edu/cchen/

讲座摘要：

In the United States, transportation finance has become a critical issue at the federal, state, and local levels as vehicles have become increasingly fuel efficient and gasoline taxes have lagged behind both in inflation-adjusted rates and in revenues sufficient to fund America’s highway system. In response to the declining financial resources for transportation infrastructure, local governments are searching for new revenue sources to fund their transportation needs. One option available in many states is to adopt local option transportation taxes. In general, local option transportation taxes are new tax options that are either authorized at the state level or approved by local voters and levied at the county or municipal level for transportation-related purposes. This study examines the time to adoption of county local optiontransportationfuel taxes (LOFTs) in Florida from 1972 to 2015. Florida county governments are authorized to levy up to 12 cents of LOFTs in the forms of three separate levies. The first LOFT is the ninth-cent fuel tax, which was authorized in 1972. It the only LOFT available to county governments until 1983 when the second of LOFT (1-6 cents) was permitted in 1983. The third LOFT (1-5 cents) was introduced in 1993. Using a Cox proportional hazard model, this study finds that proximity to a major interstate highway (tax exporting), a larger population size, higher levels of fiscal stress (decline in property tax base), and horizontal tax competition affect time to adoption. Additionally, there is evidence that the legal structure both impacts the time to adoption and the other factors estimated to effect time to adoption.

在美国，交通融资已成为联邦、州和地方层面的一个关键问题，因为汽车的燃油效率越来越高，汽油税在通货膨胀调整后的税率和为美国公路系统提供资金收入充足性方面都落后了。为应对运输基础设施财政资源的减少，地方政府正在寻找新的收入来源，以满足其交通建设需求。许多州的一种选择是采用地方期权运输税(local option transportation taxes)。地方期权运输税是新的税收选择，可以在州一级授权，也可以由当地选民批准，并在县或市级征收运输相关用途课税。本研究考察了1972年至2015年佛罗里达州采用县地方期权运输燃油税（LOFTs）的时间。佛罗里达州政府有权以三种单独征税的形式征收多达12美分的LOFT。第一个LOFT是1972年授权的燃油税。可供县政府使用的。1983年允许LOFT（1-6美分）。第三个LOFT（1-5）是1993年引入。这项研究使用Cox比例风险模型，发现靠近主要的州际公路（税收出口）、更大的人口规模、更高的财政压力水平（财产税基础下降）和横向税收竞争影响到LOFT采用的时间。此外，有证据表明，法律结构既影响了该税种采用的时间，又影响了会影响采用时间的其他因素。