Conference Agenda
Overview and details of the sessions of this conference.
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:39:15am WEST
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Daily Overview |
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B06: Municipal Finances under Revenue Shocks and Fiscal Rules Location: Room 106 (Francesinhas 1) | |
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The Effect of Revenue Shock on Local Government Expenditure: Evidence from a Hometown Tax Donation System in Japan 1: Niigata University, Japan; 2: Keio University, Japan While little is known about how a local government react to the fiscal shocks in advanced country, empirical evidence is lacking. This is because, in general, many fiscal shocks are endogenous. This paper examines the impact of donations via the Hometown Tax Donation system (HTD) on various local government expenditures. Under the HTD system, which is quite unique fiscal system, people can donate some portion of the tax payable to the place of residence to other municipalities. The most significant characteristic of the financial resources received by local governments through this fiscal system is their instability. It is difficult for the local governments to control the amount. According to our quantitative analysis (using panel data analysis with instrumental variables), the local governments may accumulate the donations in reserves for future needs while simultaneously increase specific expenditures such as welfare and sanitation costs.
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