The Adoption of Local Option Fuel Taxes: Evidence From Florida Counties

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.     

The G.I. movement in Asia

Abstract

The War against Vietnam has done much to America. It has weakened the economy. It has aggravated social tensions. And it has opened the way for large numbers of Americans to see the racism, the imperialism and the genocide that is so pervasive and yet so deeply buried in American history. By fighting so successfully, the Vietnamese people have helped Americans make a space for revolutionary thought and revolutionary politics in America. While it is true that the American left has been largely unable to take advantage of the widespread discontent that the War has created, there has been a significant erosion in the effectiveness of many American institutions. Central among these institutions is the military. When the values and interests of a ruling class are seriously challenged, its political power does come out of the barrel of a gun; and so the fading effectiveness of the American military is of the deepest concern to America’s “leaders.”     

Coping With the Great Recession: Theory and Practice for County Governments

This article explores “best” and actual practices of county governments coping with fiscal stress. Using survey results from county commissioners in California and Georgia, it is possible to assess the recession's impact and identify strategies that have been used to deal with revenue shortfalls and how different taxes may have changed these tactics. It becomes clear that reducing expenditures is more commonplace than increasing taxes, and almost no counties are able to “do nothing” as the academic literature prescribes (Marlowe, 2009 Marlowe, J. 2009. “Can local government leaders formulate strategies that will actually—rather than hopefully—stimulate their local economies? Has history any record of such successes?”. In Navigating the fiscal crisis: Tested strategies for local leaders, Edited by: Miller and Svara. Prepared for the ICMA.  [Google Scholar]). Overall, the counties that are most successful at coping with the recession began to take action before they felt the recession's impact and subsequently are able to maintain service levels without dramatic changes to the way they budget.