A harmonised panel of climate-tagged public expenditure across 34 Indonesian provinces covering fiscal years 2018 through 2024, with consistent sectoral classification and documentation of tagging methodology differences between jurisdictions.
Reza Fadhilah & Rina Hapsari
We assemble a panel of climate-tagged expenditure across 34 Indonesian provinces from 2018 to 2024 and test whether tagging changes allocation. We find that tagging alone has no detectable effect on the level of climate expenditure, but that provinces which pair tagging with outcome indicators and public reporting increase climate-relevant capital spending by 11 to 14 percent relative to the control group. The results suggest that fiscal transparency infrastructure, not classification per se, is what shifts budgets.
Rina Hapsari, Reza Fadhilah & 1 others
Drawing on implementation experience in East Kalimantan, West Java and East Nusa Tenggara, this paper identifies the institutional conditions under which climate budget tagging produces usable information rather than compliance paperwork.
Rina Hapsari & Reza Fadhilah
