조세 감면 프로그램 채택에 미치는 영향 요인 분석에 관한 연구 : 플로리다 카운티정부를 바탕으로

Title
조세 감면 프로그램 채택에 미치는 영향 요인 분석에 관한 연구 : 플로리다 카운티정부를 바탕으로
Other Titles
Factor Affecting The Adoption of Tax Incentive Programs Related to Economic Development : The Case of Florida Counties
Author(s)
박상철윤태섭[윤태섭]이건형[이건형]
Keywords
조세 감면 프로그램; 정치 시장론; 지역 경제 개발; Tax incentives; political market theory; local economic development
Issue Date
201203
Citation
지방행정연구, v.26, no.1, pp.161 - 192
Abstract
This research investigates factors influencing policy adoption of tax incentive programs related to economic development in Florida local governments in terms of political market theory. By employing political market theory, this research emphasizes local politics, fiscal and interest group factors. Furthermore, this study utilizes two analyses: 1) a logistic regression examines local contextual factors influencing the adoption of tax incentive programs, and 2) an OLS model is conducted to investigate the effects of selected factors on the adoption of a number of tax incentive programs among local governments which have already adopted at least one tax incentive program. Statistical findings support the significant influence of political and interest group factors on tax incentive program adoption. More specifically, local governments that have an appointed manager have a high probability of adopting the tax incentive program, also the number of local business groups in local governments is positively related to a greater number of tax incentive programs.
URI
http://hdl.handle.net/YU.REPOSITORY/29380
ISSN
1225-6587
Appears in Collections:
정치행정대학 > 경찰행정학과 > Articles
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