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【5月15日】【财税论坛】《税收与交通罚单:探索地方政府对交通罚单的财政收入动机》

[发表时间]:2019-05-14 [来源]:财政税务学院 [浏览次数]:

  主办单位:财政税务学院

  讲座地点:沙河主教7号楼217

  讲座时间:2019年5月15日(星期三)3:00-5:00

  主讲人:苏    敏

  主持人:杨龙见

  评议人:汪  昊

  主讲人简介:

  苏敏,路易斯安那州立大学E.J.奥尔索商学院公共管理系助理教授。2016年在美国乔治亚州立大学及乔治亚理工学院获得公共政策博士学位,2010年及2006年分别在中央财经大学税务学院和财政与公共管理学院获得经济学硕士以及公共管理学士学位。主要研究方向为美国州政府与地方政府财政、税收、与债务问题。近期研究成果发表于“Journal of Public Budgeting and Finance”,“American Journal of Public Administration”,“International Journal of Public Administration”。

  内容提要:

  Anecdotal evidence suggests that local governments may have a revenue motive for traffic fines beyond public safety concerns. Using California county-level data over a 12-year period, this article presents findings that counties increased per capita traffic fines by 40 to 42 cents in the year immediately after a 10-percentage-point tax revenue loss in the previous year; however, these counties did not reduce traffic fines if they experienced tax revenue increase in the previous year. This finding indicates that local governments view traffic fines a revenue source to offset tax revenue loss, but not as a smoother to manage revenue fluctuation. This article also presents findings that low-income, Hispanic-majority counties raised more traffic fines. Counties that generate more revenue from transient occupancy tax—a tax typically paid by travelers and visitors—raised more traffic fines, indicting a tax exporting behavior by shifting the traffic fines burden on non-local drivers.

  

  

  

  

  

  

  

  


[编辑]:孙颖