文章基本信息

标题：THE IMPACT OF AN AGING RURAL POPULATION ON LOCAL TAX STRUCTURES
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作者：Kelsey, Timothy W. ; Smith, Stephen M. ; Luloff, A.E. 等
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：1995
页码：174-184
出版社：Food Distribution Research Society
摘要：The growing American retired population increasingly is viewed for its economic development potential. The relationship between the elderly and local taxes may have a critical effect on this potential, however. This paper examines the local tax implications of an increasing elderly population in communities prohibiting tax referenda. In such communities, citizens have no direct role in tax decisions. The elderly's attitudes towards different local taxes are examined using telephone survey data, before using aggregate data to investigate the relationship between the elderly and the specific taxes used in communities. The results suggest that a high proportion of elderly do not affect the mix of local taxes, but that an increasing proportion does have an influence.