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 option transportation fuel 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.
陳燦博士是美國佛羅裏達國際大學（Florida International University）公共政策和管理系的助理教授, 並兼任美國國家交通財政研究中心的客座研究員😕。他的學術研究主要關註於交通基礎設施財政和融資。他曾兩次獲美國公共行政學會（ASPA）最佳會議論文獎和美國國際公共管理院系聯合會（NASPAA ）最佳博士生論文獎♙。陳博士的研究多次獲得專業學術機構的基金資助， 包括美國林肯土地政策研究院 (Lincoln Institute of Land Policy)，國際政府公開組織（Open Government Partnership），韓國發展研究機構（Korean Development Institute），國際城市管理協會（ICMA），歐盟研究中心（EU），美國政府財政官員協會(GFOA) 以及美國政治科學會（APSA）🤞🏼。他在Public Administration, American Review of Public Administration, Public Management Review, Public Performance Management Review, Transport Policy, Public Works Management and Policy, Public Finance Review, Public Budgeting and Finance等權威SSCI英文學術期刊上發表論文17篇🐃，並參與五本英文著作的章節編寫。同時他擔任20多本國際英文學術期刊的同行評審🧙🏼♀️。陳博士是美國交通政策和管理學會的執行理事🧝🏿♀️。他曾受邀為美國政府會計師協會（AGA) 和美國國家政府采購機構（NIGP）的政府官員們提供創新型基礎設施融資的專業培訓。2018年👩👧👦，佛羅裏達國際大學授予陳燦博士傑出學者獎（Top Scholar Award）。
歡迎訪問陳燦博士個人學術網站 http://myweb.fiu.edu/cchen/