讲座人：苏敏

讲座主题：Taxation by Citation? Exploring Local Governments’ Revenue Motive for Traffic Fines

税收与交通罚单：探索地方政府对交通罚单的财政收入动机

讲座主要内容：Anecdotal evidence suggests that local governments may have a revenue motive for traffic fines beyond public safety concerns. Using California county-level data over a 12-year period, this article presents findings that counties increased per capita traffic fines by 40 to 42 cents in the year immediately after a 10-percentage-point tax revenue loss in the previous year; however, these counties did not reduce traffic fines if they experienced tax revenue increase in the previous year. This finding indicates that local governments view traffic fines a revenue source to offset tax revenue loss, but not as a smoother to manage revenue fluctuation. This article also presents findings that low-income, Hispanic-majority counties raised more traffic fines. Counties that generate more revenue from transient occupancy tax—a tax typically paid by travelers and visitors—raised more traffic fines, indicting a tax exporting behavior by shifting the traffic fines burden on non-local drivers.

讲座时间：2019年5月16日，周四，14:00—15：30

讲座地点：公司南路主教楼1006大会议室

讲座人简介：苏敏，路易斯安那州立大学E.J.奥尔索商学院公共管理系助理教授，主讲课程包括公共财政与财务管理、公共管理研究方法、以及社会科学统计学。主要研究方向为美国州政府与地方政府财政、税收、与债务问题。近期研究成果发表于“Journal of Public Budgeting and Finance”，“American Journal of Public Administration”，以及“International Journal of Public Administration”。2016年在美国乔治亚州立大学及乔治亚理工学院获得公共政策博士学位，于2010年及2006年分别在Bwin体育亚洲官网税务学院和财政与公共管理学院获得经济学硕士以及公共管理学士学位。