From property taxes to consumption taxes: An empirical analysis of changes in tax revenue diversification of Florida counties

Taeseop Yoon

International Review of Public Administration, 2014, vol. 19, issue 4, 362-379

Abstract: This study explores factors affecting changes in tax revenue diversification in Florida counties using socioeconomic, taxpayer, and institutional characteristics. The data cover 30 years and are analyzed using panel data analysis. The findings show that taxable consumption value, the number of interstate highways, the charter, and the form of government are associated with a greater degree of revenue diversification. Taxable property value, the presence of a metropolitan statistical area, the proportion of homeownership, the proportion of Democrat voters, income, and property tax millage rate are negatively associated with revenue diversification.

Date: 2014
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DOI: 10.1080/12294659.2014.966997

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