The purpose of this study is to examine the impact of natural disasters on emergency and disaster relief service (EDRS) expenditure in the governmental funds for sixty-six counties in the state of Florida between 2009 and 2013. Specifically, it will explore whether the fiscal responses of local governments in these fiscal accounts are spatially dependent by using the spatial Durbin model. It finds that EDRS expenditures in the general fund and in the special revenue fund of one county are influenced by the levels of damage in neighboring counties. This study also finds a spillover effect of intergovernmental revenues from state and federal governments on these EDRS expenditures in fiscal accounts. These results suggest that the provision of public goods (such as disaster relief activities) may generate spatial spillover at the local level in the context of US federalism. Moreover, this study highlights the importance of accounting for spatial factors in the study with respect to local jurisdictions’ fiscal reactions to natural disasters.

本研究的目的是考察 2009 年至 2013 年自然灾害对佛罗里达州 66 个县政府资金中紧急和救灾服务（EDRS）支出的影响。通过使用空间杜宾模型，地方政府在这些财政账户中的反应在空间上是相关的。它发现一个县的普通基金和专项收入基金中的 EDRS 支出受邻近县的破坏程度影响。本研究还发现来自州和联邦政府的政府间收入对财政账户中这些 EDRS 支出的溢出效应。这些结果表明，在美国联邦制背景下，公共物品的提供（如救灾活动）可能会在地方层面产生空间溢出。此外，本研究强调了在研究中考虑地方司法管辖区对自然灾害的财政反应的空间因素的重要性。