Dasgupta, BasabSkoufias, EmmanuelNarayan, AmbarKaiser, Kai2012-03-192012-03-192011-03-01https://hdl.handle.net/10986/3381This paper takes advantage of the exogenous phasing of direct elections in districts and applies the double difference estimator to: (i) measure impacts on the pattern of public spending and revenue generation at the district level; and (ii) investigate the heterogeneity of the impacts on public spending. The authors confirm that the electoral reforms had positive effects on district expenditures and these effects were mainly due to the increases in expenditures in the districts outside Java and Bali and the changes in expenditures brought about by non-incumbents elected in the districts. Electoral reforms also led to higher revenue generation from own sources and to higher budget surplus. Finally, the analysis finds that in anticipation of the forthcoming direct elections, district governments tend to have higher current expenditures on public works.CC BY 3.0 IGOACCOUNTABILITY MECHANISMSAGGREGATE SPENDINGBANKRUPTCYBLOCK GRANTSBUDGET DATABUDGET DEFICITBUDGET EXPENDITUREBUDGET STRUCTUREBUDGET SURPLUSBUSINESS CYCLECANDIDATESCAPITAL SPENDINGCASH RESERVESCATEGORIES OF EXPENDITURESCENTRAL AUTHORITIESCENTRAL GOVERNMENTCENTRAL TRANSFERSCHECKSCITIZEN NEEDSCIVIL SERVANTSCIVIL SERVICECOEFFICIENTSCOMPARATIVE PERSPECTIVECONSTITUENCIESCONSTITUENTSCONSUMPTION EXPENDITURESCREDIBILITYCURRENT EXPENDITURESDEBTDEBT LEVELSDEMOCRACIESDEMOCRACYDEMOCRATIC ACCOUNTABILITYDEMOCRATIC TRANSITIONDEVELOPING COUNTRIESDEVELOPING COUNTRYDEVELOPMENT EXPENDITURESDISTRIBUTION OF PUBLIC SPENDINGDISTRIBUTIONAL IMPACTDISTRICTDISTRICT ADMINISTRATIONDISTRICT GOVERNMENTDISTRICT GOVERNMENTSDISTRICT LEVELDISTRICT REVENUESDISTRICT-LEVELDISTRICTSECONOMIC CONDITIONSECONOMIC POLICYEDUCATION BUDGETEDUCATION EXPENDITURESEDUCATIONAL ATTAINMENTEFFICIENT USEEFFICIENT USE OF RESOURCESELECTIONELECTION TIMEELECTIONSELECTORAL INFORMATIONELECTORAL SYSTEMSELECTORATEEXPENDITURE ALLOCATIONSEXPENDITURE CATEGORIESEXPENDITURE DATAEXPENDITURE PATTERNSEXPENDITURE PRIORITIESEXPENDITURESEXPENDITURES ON HEALTHEXPENDITURES PER CAPITAFAIR ELECTIONSFINANCIAL INFORMATIONFINANCIAL INFORMATION SYSTEMFISCAL BALANCEFISCAL BALANCESFISCAL BEHAVIORFISCAL CONDITIONSFISCAL DATAFISCAL DECENTRALIZATIONFISCAL DECISIONSFISCAL DEFICITSFISCAL EXPENDITUREFISCAL EXPENDITURESFISCAL FEDERALISMFISCAL OUTCOMESFISCAL PERFORMANCEFISCAL SYSTEMFISCAL VARIABLESFIXED EFFECT MODELGOVERNMENT EXPENDITUREGOVERNMENT EXPENDITURESGOVERNMENT FINANCINGGOVERNMENT PERFORMANCEGOVERNMENT REVENUEGOVERNMENT STRUCTURESGOVERNORGOVERNORSHEALTH EXPENDITUREHEALTH EXPENDITURESHEALTH SECTORHUMAN DEVELOPMENTINSTRUMENTINTERGOVERNMENTAL FISCAL RELATIONSINTERNATIONAL BANKINVESTMENT DECISIONSINVESTMENT PATTERNLABOR MARKETLAWSLEGAL OBLIGATIONLEGISLATIONLEGISLATORSLOCAL ELECTIONSLOCAL EXPENDITURELOCAL EXPENDITURESLOCAL FINANCELOCAL GOVERNMENTLOCAL GOVERNMENT EXPENDITURESLOCAL GOVERNMENT SPENDINGLOCAL GOVERNMENTSLOCAL PUBLIC SERVICESLOCAL TAXESMAYORMAYORSMEASURABLE INDICATORSMINISTRY OF FINANCEMUNICIPAL LEVELMUNICIPALITIESNATIONAL ELECTIONSNATURAL RESOURCESOBJECTIVE OF POVERTY REDUCTIONOUTCOME INDICATORSPARLIAMENTARY SYSTEMSPARLIAMENTSPARTY DISCIPLINEPATTERN OF PUBLIC SPENDINGPER CAPITA EXPENDITURESPOLICY CHOICESPOLITICAL ACCOUNTABILITYPOLITICAL AUTONOMYPOLITICAL COMPETITIONPOLITICAL DECENTRALIZATIONPOLITICAL ECONOMYPOLITICAL INSTITUTIONSPOLITICAL PARTYPOLITICAL POWERSPOLITICAL REFORMPOLITICIANSPOSITIVE COEFFICIENTPOSITIVE IMPACT OF DECENTRALIZATIONPOSITIVE IMPACTSPOVERTY REDUCTIONPRIVATE GOODSPRIVATE INVESTMENTPROGRAM EVALUATIONPROGRAMSPROVINCEPROVINCESPUBLIC ADMINISTRATIONPUBLIC ECONOMICSPUBLIC EXPENDITUREPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC GOODPUBLIC GOODSPUBLIC HEALTHPUBLIC INVESTMENTPUBLIC INVESTMENTSPUBLIC POLICYPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR SPENDINGPUBLIC SPENDINGPUBLIC WORKSQUALITY OF SERVICESREDISTRIBUTIONREGIONAL GOVERNMENTSREPAYMENTREPRESENTATIVESRESOURCE ALLOCATIONREVENUE ALLOCATIONSREVENUE BASEREVENUE MOBILIZATIONREVENUE SHARINGSECTOR EXPENDITURESSERVICE DELIVERYSERVICE PROVIDERSSOCIAL EXPENDITURESSOCIAL PROTECTIONSUB-NATIONALSUB-NATIONAL GOVERNMENTSTAXTAX CUTSTAX RATESTAX REVENUETAX SHARINGTAXATIONTOTAL EXPENDITURETOTAL EXPENDITURESVILLAGEVILLAGESWARRANTSWorld Bank10.1596/1813-9450-5614