Conference Agenda

Overview and details of the sessions of this online conference.

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Session Overview
J03: Local Government Expenditure
Friday, 20/Aug/2021:
10:45am - 12:15pm

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10:45am - 11:07am

Economies of Scope and Local Government Expenditure: Evidence from Creation of Specially Authorized Cities in Japan

Takeshi Miyazaki

Kyushu University, Japan

This study uses difference-in-differences (DID) analysis and the event study method to estimate the impact on expenditure of the designation of cities as either core cities or special case cities, thereby giving them the authority to undertake a wider range of activities, and identify the magnitude of the economies of scope in local governments using panel data for Japanese municipalities during the period 1996–2015. The findings of this research are summarized as follows. First, in the provision of public services by general-local governments, economies of scope do not occur in the short term (2–3 years), but do appear in the mid to long term (more than 5 years for core city status). After the delegation of duties, per capita expenditure for core cities increases by 2.8% immediately after the designation, but then decreases by 0.6% annually. Second, the wider the range of extra activities delegated, the greater the economies of scope.

Miyazaki-Economies of Scope and Local Government Expenditure-125.pdf

11:07am - 11:30am

Competition in Public Procurement: Evidence from Finland and Sweden

Kirsi-Maria Halonen1, Jan Jääskeläinen2, Janne Tukiainen3

1University of Lapland, Finland; 2Aalto University, Finland; 3University of Turku, Finland

We study the extent and determinants of competition and its role in determining prices in public procurement using uniquely comprehensive and rich data from Finland and Sweden. We supplement our study with qualitative interviews. Competition is extremely low in both countries. All regions and contracting authority types, and most industries face the issue. Moreover, bidders typically are heterogeneous in size, which likely limits competition further. Competition seems to work as expected as (standardized) prices decrease with the number of actual and potential bidders. The perceived reasons for lack of competition are many and vary across industries but are typically related to communication practices and professionalism in public procurement. Accordingly, we show using contracting authority office level norms as instrumental variables that the use of scoring auctions is detrimental to competition, especially in industries where their use is not typical. Bidder friendly dialog, strategies and practices are proposed as remedies.

Halonen-Competition in Public Procurement-210.pdf

11:30am - 11:52am

Ecological Fiscal Transfers And Local Government Spending: The Flypaper Effects In The Era Of Pandemic

Amandeep Kaur, Ranjan Kumar Mohanty, Lekha Chakraborty, Divy Rangan

NIPFP, India

Against the backdrop of covid pandemic, the paper explores the empirical evidence for flypaper effects in the ecological fiscal space in India. Using the panel data models, we analyse whether the impact of intergovernmental fiscal transfers or state’s own revenue determines the expenditure commitments on ecology at the State level. The econometric analysis shows that the aggregate intergovernmental fiscal transfers rather than state’s own income determines the ecological expenditure at subnational government levels. The evidence for efficacy of flypaper effects either stem from bureaucratic fiscal behaviour or the fiscal illusion of the economic agents about the exogeneity of ecological fiscal space. The results hold, when the models are controlled for ecological outcomes and demographic variables. However, at the disaggregated levels of intergovernmental fiscal transfers - grants and tax devolution - the evidence for flypaper effects, is mixed.

Kaur-Ecological Fiscal Transfers And Local Government Spending-481.pdf

11:52am - 12:15pm

Charitable Giving, Tax Reform, and Self-selection of Tax Relief: Evidence from South Korea

Hiroki Kato1, Tsuyoshi Goto2, Youngrok Kim3

1Osaka University, Japan; 2Chiba University, Japan; 3Kobe University, Japan

This paper investigates the price elasticity of charitable giving utilizing South Korean tax reform in 2014, when the tax relief on charitable giving changed from tax deduction to tax credit. Although many research on the price elasticity of charitable giving implicitly assume that all of tax payers declare their tax relief on charitable giving, this paper considers the existence of declaration cost for tax reliefs on charitable giving. By estimating the "intension-to-treat" effect (ITT) of tax reform. Furthermore, considering the declaration of charitable giving and exploiting the different declaration cost between wage earners and self-employed workers as instrument variable (IV), we estimate the effect of "effective" giving price on the donation. As a result, we find that the giving price elasticity is about -1 in terms of both intensive and extensive margins.

Kato-Charitable Giving, Tax Reform, and Self-selection-369.pdf

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