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A study on central and sub-national fiscal share in social expenditure

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  • A study on central and sub-national fiscal share in social expenditure
  • Kim, Hyun-A
  • Korea Institute of Public Finance


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Title A study on central and sub-national fiscal share in social expenditure
Similar Titles
Material Type Reports
Author(English)

Kim, Hyun-A

Publisher

Seoul:Korea Institute of Public Finance

Date 2012-12
Series Title; No Research Paper / 12-04
Pages 104
Subject Country South Korea(Asia and Pacific)
Language English
File Type Link
Subject Economy < Economic Administration
Holding Korea Institute of Public Finance

Abstract

This paper tries to investigate the intergovernmental fiscal share in social expenditure in Korea. This paper considers two things may be pre-requisite for the reform of intergovernmental fiscal share. To clarify the issue clearly, this paper starts with the classification of Social expenditure data between central and sub-national governments.
The results confirm that current fiscal share in social expenditure (SOCX and COFOG) between central and sub-national governments would be in range among OECD countries. The other thing is to investigate that “flexible fiscal share" in major projects should be expanded to all projects in sub-national level. The comprehensive analysis is explained by the relation of the population and intergovernmental transfer. (The rest omitted)