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Publications 56 Economic Research Local Public Sector in Transition: a Nordic Perspective View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by National Library of Finland DSpace Services Government Institute for Publications 56 Economic Research Local public sector in transition: A Nordic perspective Antti Moisio (Ed.) Publications 56 October 2010 VATT PUBLICATIONS 56 Local public sector in transition: A Nordic perspective Antti Moisio (Ed.) Valtion taloudellinen tutkimuskeskus Government Institute for Economic Research Helsinki 2010 ISBN 978-951-561-937-2 (nid.) ISBN 978-951-561-938-9 (PDF) ISSN 0788-4990 (nid.) ISSN 1795-3332 (PDF) VATT Valtion taloudellinen tutkimuskeskus Government Institute for Economic Research Arkadiankatu 7, 00100 Helsinki, Finland Oy Nord Print Ab Helsinki, October 2010 Graphic design: Niilas Nordenswan Authors Jens Blom-Hansen Aarhus University Lars-Erik Borge Norwegian University of Science and Technology Claire Charbit OECD Matz Dahlberg Uppsala University Heikki A. Loikkanen University of Helsinki and VATT Antti Moisio Government Institute for Economic Research (VATT) Lasse Oulasvirta University of Tampere Anwar Shah World Bank Camila Vammalle OECD Preface and acknowledgement This book is intended to serve as a resource for those who want to understand the recent reforms of local government organisation, tasks and funding in Finland, Denmark, Norway and Sweden. A special focus of the book is on Finnish local government and how the present Finnish situation compares with developments in other countries. However, this book also offers a more general view of local government reforms and in the way that fiscal federalism has been affected by the global fiscal crisis. The articles in this book are written by researchers who are all acknowledged academic experts in local public finance and local governance. As editor I want to express my sincere appreciation and thanks to all the authors for writing these original essays. I also want to thank my employer, The Finnish Government Institute for Economic Research, for the excellent support and encouragement received in all stages of this project, paying special thanks to the Institute’s Director General Seija Ilmakunnas and Research Professor Aki Kangasharju. I would also like to express my special gratitude to the Finnish Prime Minister’s Office which has co-funded this project, especially to the Office’s Economist Pekka Sinko and State Under-Secretary Jukka Pekkarinen who have commented on the book at different stages. The Finnish Prime Minister’s Office also arranged an external commentator for the book, Professor Hannu Tervo from the University of Jyväskylä, to whom I also want to express my gratitude. I thank Mr Howard Kitson for the English proof reading of parts of this book. Finally, I am deeply grateful to Research Assistant Henri Lassander who has assisted greatly by preparing the layout of the book and whose help in different stages of this project has been invaluable. Helsinki, 8.10.2010 Antti Moisio Contents Chapter 1 1 Introduction Antti Moisio 1.1 Fiscal federalism in the aftermath of the global fiscal crisis 2 1.2 The Nordic experience 3 1.3 The Finnish local government 7 1.4 Reflections on the Reform of Local Governance for the Next Decade 9 1.5 The Finnish model – which way forward? 9 Chapter 2 15 Fiscal Federalism. Recent Developments and Future Trends Camila Vammalle – Claire Charbit 2.1 Introduction 15 2.2 Objectives of intergovernmental fiscal relations 17 2.3 Allocating expenditures between levels of government 19 2.4 Determining the size and type of revenues for SCGs 23 2.5 Managing macroeconomic stability: fiscal rules 39 2.6 Promoting efficiency and effectiveness 47 2.7 Brief panorama of fiscal federalism reform agenda in OECD unitary countries 54 2.8 Conclusions 58 References 59 Chapter 3 63 Local government in Denmark, Norway and Sweden Jens Blom-Hansen – Lars-Erik Borge – Matz Dahlberg 3.1 Local government in Denmark (Jens Blom-Hansen) 63 3.1.1 Introduction 63 3.1.2 The Danish local government system 65 3.1.3 Effects of recent reforms 80 3.1.4 Evaluation of the present system 84 3.1.5 Effects of the local fiscal system on macroeconomic performance 88 3.2 Local government in Norway (Lars-Erik Borge) 95 3.2.1 Introduction 95 3.2.2 The historical development: From decentralization to centralization 95 3.2.3 The present organization of the local public sector 97 3.2.4 Trends and reform discussion 110 3.2.5 Concluding remarks 119 3.3 Local government in Sweden (Matz Dahlberg) 122 3.3.1 Introduction 122 3.3.2 Swedish local government: A short description 122 3.3.3 Effects of local government reforms 134 3.3.4 Effects of the decentralized system in Sweden 143 3.3.5 Potential reforms in Sweden and some comments on the Swedish system 146 References 148 Chapter 4 155 Public Services at the Local Level – The Finnish Way Antti Moisio – Heikki A. Loikkanen – Lasse Oulasvirta 4.1 Introduction 155 4.2 Finnish local government in short 157 4.3 Recent and ongoing local government reforms 167 4.4 Finnish local government compared internationally 173 4.5 Discussion 178 References 182 Chapter 5 185 Adapting to a Changing World: Reflections on the Reform of Local Governance for the Next Decade Anwar Shah 5.1 Introduction 185 5.2 The Role of Local Governments in Multi-order Governance 186 5.3 Structure and Size of Local Government 196 5.4 Financing Local Governments 198 5.5 Reform of Central-local fiscal transfers to strengthen local autonomy while enhancing incentives for accountability 202 5.6 Budgetary Instituitions for Local Fiscal Discipline 208 5.7 A Framework for Monitoring and Evaluating Local Government Performance 213 5.8 Concluding Remarks 218 References 219 Chapter 6 221 The Finnish model – Which way forward? 6.1 Comments on the Finnish Model: Camila Vammalle and Claire Charbit 221 6.2 Comments on the Finnish Model: Jens-Blom Hansen 224 6.3 Comments on the Finnish Model: Matz Dahlberg 229 6.4 Comments on the Finnish Model: Lars-Erik Borge 232 6.5 Comments on the Finnish Model: Anwar Shah 234 References 236 Introduction Chapter 1 Introduction Antti Moisio In international comparisons and political debate the Nordic countries are often described as a region that successfully combines equality and economic success. As a result, the expressions “Nordic model” and “Nordic welfare state” have become common terms to describe political and social systems that aspire to high levels of fairness. Less well known is that all Nordic countries rely heavily on local governments for their public service provision, and that they are among the most decentralised countries in the world. The local governments in Denmark, Finland, Sweden and Norway have a crucial role in providing and delivering the health, education and social services. Also the tax raising powers of the Nordic local governments are high when compared internationally. But despite the many similarities between the Nordic countries, a closer examination reveals some important differences in local government structure, financing and tasks. Each country has chosen its own way to practice the welfare state and the way that the sub-national level of government is involved in welfare service provision. The fact that the basic fiscal framework is similar but that the practical implementation differs, gives an interesting opportunity to compare these four countries and to analyse the effects of the different policies at the local government level. It also seems that all Nordic countries face similar future challenges, especially in the light of population ageing, public finance sustainability and globalisation. Learning from other countries’ experience should be easy in a situation where the basic structures of local government are so similar. In the Finnish case, the comparisons with the other Nordic countries are especially interesting. This is because Finland is at the outset of structural reforms that have already been implemented in Sweden and Denmark and to a degree in Norway. This book consists of six essays of which four discuss and analyse the situation of the local governments in Denmark, Finland, Sweden and Norway. In addition, 1 Antti Moisio two essays provide a more general view of fiscal federalism. Each author was also asked to briefly comment on the Finnish situation. In order to be able to do this, the authors were sent a recent report that describes Finnish local government (Moisio, Loikkanen, Oulasvirta 2010). These comments are collected together in the last chapter of the book. The rest of this introduction provides a short summary of each essay trying to identify the key points for busy readers. Chapter two addresses the key policy issues associated with managing fiscal relations across levels of government. Chapter three consists of three sub-chapters, each describing local government in one Nordic country. Chapter four describes the Finnish local government. Chapter five discusses the ways to reform the local government to prepare it for future challenges. Finally, chapter six presents expert comments and suggestions for Finnish local government. 1.1 Fiscal federalism in the aftermath of the global fiscal crisis The first paper of the book, by Camila Vammalle and Claire Charbit, starts with a thorough presentation of the traditional principles of fiscal federalism, and how these principles have evolved during the last decades in the OECD countries. They note that there is a wide array of multi-level government systems in the OECD, and that these systems involve a more complex assignment of tasks than the classic assignment of expenditure and revenue functions of Musgrave and Oates. In addition, they find that the present global fiscal crisis has affected adversely the implementation of fiscal federalism in OECD countries. As a result, they argue, the importance of policy coordination and partnership between central and local levels has greatly increased.
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