The Adoption of Local Option Fuel Taxes: Evidence From Florida Counties
Can Chen and
Whitney B. Afonso
Public Budgeting & Finance, 2021, vol. 41, issue 1, 51-75
This study examines the time to adoption of local option fuel taxes (LOFTs) among Florida counties from 1972 to 2015. Florida county governments are authorized to levy up to 12 cents of LOFTs in the form of three separate instruments. Using a Cox proportional hazards model, this study finds that additional LOFT instruments in place affect time to adoption and that the factors associated with the adoption of LOFTs differ from those of local option sales taxes. Additionally, there is evidence that suggests the legal structure of LOFTs affects both the time to adoption and the relationship with other LOFTs.
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Persistent link: https://EconPapers.repec.org/RePEc:bla:pbudge:v:41:y:2021:i:1:p:51-75
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