講座人:蘇敏
講座主題:Taxation by Citation? Exploring Local Governments’ Revenue Motive for Traffic Fines
稅收與交通罰單:探索地方政府對交通罰單的财政收入動機
講座主要内容: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.
講座時間:2019年5月16日,周四,14:00—15:30
講座地點:學院南路主教樓1006大會議室
講座人簡介:蘇敏,路易斯安那州立大學E.J.奧爾索商學院公共管理系助理教授,主講課程包括公共财政與财務管理、公共管理研究方法、以及社會科學統計學。主要研究方向為美國州政府與地方政府财政、稅收、與債務問題。近期研究成果發表于“Journal of Public Budgeting and Finance”,“American Journal of Public Administration”,以及“International Journal of Public Administration”。2016年在美國喬治亞州立大學及喬治亞理工學院獲得公共政策博士學位,于2010年及2006年分别在中央财經大學稅務學院和财政與公共管理學院獲得經濟學碩士以及公共管理學士學位。