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Local Government Form in Indonesia: Tax, Expenditure, and Efficiency Effects

Lewis, Blane


This paper examines the impact of local government form on fiscal outcomes in Indonesia. The form of local government, that is, whether it is headed by a popularly (directly) elected or parliament appointed (indirectly elected) executive, is exogenously determined and therefore tax, expenditure, and efficiency effects of interest are well identified. The paper finds that the direct election of local government executives has no influence on the generation of own-source taxes but that local...[Show more]

CollectionsANU Research Publications
Date published: 2017
Type: Journal article
Source: Studies in Comparative International Development
DOI: 10.1007/s12116-017-9236-z


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