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Spend and Tax or Tax and Spend? Panel Data Evidence from Finnish Municipalities during 1985 - 1999

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Author Info
Antti Moisio
Abstract

This paper studies the dynamic interrelationship between total expenditures, own source revenues, grants received from state and loans in Finnish municipalities. Two separate panel data sets that cover the years 1985-1992 for matching grants period and 1993-1999 for formula based grant period are used for all municipalities. The analysis is done using the VAR method for panel data. I find, first, that there are important dynamic interrelationships between the variables in question. Second, I find that during the matching grants period, expenditures Granger-cause revenues uni-directionally, whereas during the formula based grants system the revenues and expenditures Granger-cause each other. The grants Granger-cause expenditures during both periods. In the end of the 1990s municipalities have been able to pay off their loans primarily by cutting expenditures and not by increasing own source revenues.

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Paper provided by Government Institute for Economic Research Finland (VATT) in its series Discussion Papers with number 242.

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Date of creation: 31 Dec 2000
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Handle: RePEc:fer:dpaper:242

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Related research
Keywords: Local government expenditure; revenue; grants; Granger-causality;

Find related papers by JEL classification:
R10 - Urban, Rural, and Regional Economics - - General Regional Economics - - - General
C30 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - General
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

References listed on IDEAS
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  1. Henning Bohn, . "Budget Balance Through Revenue or Spending Adjustments ? Some Historical Evidence for the United States (Reprint 013)," Rodney L. White Center for Financial Research Working Papers 3-91, Wharton School Rodney L. White Center for Financial Research.
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  2. Hoover, Kevin D & Sheffrin, Steven M, 1992. "Causation, Spending, and Taxes: Sand in the Sandbox or Tax Collector for the Welfare State?," American Economic Review, American Economic Association, vol. 82(1), pages 225-48, March. [Downloadable!] (restricted)
    Other versions:
  3. Dahlberg, Matz & Johansson, Eva, 1998. "The Revenues-Expenditures Nexus: Panel Data Evidence from Swedish Municipalities," Applied Economics, Taylor and Francis Journals, vol. 30(10), pages 1379-86, October. [Downloadable!] (restricted)
  4. Barro, Robert J, 1979. "On the Determination of the Public Debt," Journal of Political Economy, University of Chicago Press, vol. 87(5), pages 940-71, October. [Downloadable!] (restricted)
  5. Hondroyiannis, George & Papapetrou, Evangelia, 1996. " An Examination of the Causal Relationship between Government Spending and Revenue: A Cointegration Analysis," Public Choice, Springer, vol. 89(3-4), pages 363-74, December.
  6. Bohn, H., 1991. "Budget Balance Through Revenue or Spending Adjustments? Some Historical Evidence for the United States," Weiss Center Working Papers 3-91, Wharton School - Weiss Center for International Financial Research.
    Other versions:
  7. Meltzer, Allan H & Richard, Scott F, 1981. "A Rational Theory of the Size of Government," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 914-27, October. [Downloadable!] (restricted)
  8. von Furstenberg, George M & Green, R Jeffrey & Jeong, Jin-Ho, 1986. "Tax and Spend, or Spend and Tax?," The Review of Economics and Statistics, MIT Press, vol. 68(2), pages 179-88, May. [Downloadable!] (restricted)
  9. Holtz-Eakin, Douglas & Newey, Whitney & Rosen, Harvey S, 1988. "Estimating Vector Autoregressions with Panel Data," Econometrica, Econometric Society, vol. 56(6), pages 1371-95, November. [Downloadable!] (restricted)
  10. Nickell, Stephen J, 1981. "Biases in Dynamic Models with Fixed Effects," Econometrica, Econometric Society, vol. 49(6), pages 1417-26, November. [Downloadable!] (restricted)
  11. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-38, May. [Downloadable!] (restricted)
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