2021 Volume 51 Issue 2 Pages 235-253
The purpose of this paper is to identify the fiscal effects of cloud computing systems on municipalities in Japan. We apply the difference in differences method to compare the total expenditures of municipalities that introduce the cloud systems with those of municipalities that do not introduce them. As the result, municipalities that introduce the inter-governmental cooperation cloud systems statistically decrease their total expenditures a few years after introducing them. On the other hand, municipalities that introduce the single cloud system do not decrease their expenditures. Therefore, we find that the introduction of the inter-governmental cooperation cloud systems of municipalities obtains the decrease in total expenditures by standardizing of administrative management of municipalities more than the increase in adjustment costs among municipalities that introduce the cloud systems.
JEL Classifications:H72, H73, H74, H77
