An empirical analysis of the fiscal impacts of changes in tax revenue multiplicity: Focusing on Florida county case

Taeseop Yoon and Junseop Shim

International Review of Public Administration, 2016, vol. 21, issue 1, 21-36

Abstract: This study investigates the fiscal impacts of changes in tax revenue multiplicity on Florida counties, with a particular focus on number of local consumption taxes. In analyzing fiscal impacts, a robust standard error model approach in fixed-effects model is employed. The major findings are as follows. The number of local consumption taxes, a measure of tax revenue multiplicity, is found to be associated with larger government budget sizes and higher total tax burdens. The research findings contribute a longitudinal perspective to the literature about the fiscal implications of changes in tax revenue multiplicity. This study also has practical implications for tax policy. Financial officials and taxpayers are often interested in having more multiple sourced tax revenue structures to export their tax burdens and increase their budget size. However, taxpayers and financial officials should know that a more multiple sourced tax revenue structure is likely to increase their total tax burdens.

Date: 2016
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DOI: 10.1080/12294659.2015.1133113

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