主辦單位：bevictor伟德官网

講座地點：沙河主教7号樓217      

講座時間：2019年5月15日（星期三）3:00-5:00      

主講人：蘇   敏

主持人：楊龍見

評議人：汪昊

主講人簡介：

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。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，2010年及2006年分别在bevictor伟德官网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。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”，“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.

                                            【撰稿】楊龍見    【審核】于鈞光