Contents
Policy Demand, Fiscal Need, and Tax Choice by Local Governments : The Case of Florida County Discretionary Surtaxes / Daejin Kim 1
[요약] 1
I. Introduction 1
II. Adoption of Local Discretionary Sales Surtax 3
III. Literature Review 5
IV. Main Factors influencing the adoption of LDST 7
1. Definition of Variables and Hypotheses 8
2. Research Model 11
V. Findings 14
VI. Discussion & Limitations 16
Reference 18
국문초록 23