• Journal of the Korean Geographical Society
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• v.30 no.4
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• pp.389-410
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• 1995

Large metropolitan areas in the US are distinguished by highly fragmented fiscally independent suburban municipalities and special districts. The suburban fragmentation implies the congregation of similar socio-economic groups escaped from central cities and the disparity of geographical resources among local government jurisdictions. This study examines St.Louis County suburbs as a case study for the implictions of suburban governmental fragmentation and the fiscal disparities across local governmental boundaries by analyzing their relationship with public service provision using police and public school services as examples. The distribution of fiscal resources across political boundaries, the processes which created them, and public service inequalities reproduced from the disparity of fiscal resources reveal the causes and consequences of suburban governmental fragmentation. The central part of suburban fragmentation is the segregation of public goods consumption reproduced from the disparity of local fiscal resources, and it acts as a basic geographical segregating force in the suburban spatial organization.

• Journal of Digital Convergence
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• v.17 no.12
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• pp.45-57
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• 2019

The digital economy has created a new platform-based business model and raised the issue of the international taxation system in line with rapid economic development. Voices of fair taxation have also grown due to tax breaks to countries with low tax rates, problems caused by the gap between traditional and digital companies, and problems of business-oriented taxation systems. As a result, the international movement to lay the foundation for the international taxation system based on the business model suitable for the digital economy has become active. The stances of foreign organizations and countries are different, and the necessity of domestic policy introduction is increasing when cooperation at the international level is needed. This study was conducted to analyze the policy network and to help decision making. The results of the study showed that there were differences among domestic stakeholders depending on the actors. The EU suggested SDP in the long term, Digital Service Tax in the short term, and OECD suggested SEP in the long term. It was found that a careful approach to decision making and an in-depth study of the policy process are necessary.