Fiscal Transparency

Alejandro Esteller-Moré () and José Polo Otero

Public Management Review, 2012, vol. 14, issue 8, 1153-1173

Abstract: Quality of governance is a key for political accountability, hence, the importance of identifying its determinants. Here, we focus on one dimension of quality of governance: fiscal transparency. Drawing on a sample of 691 Catalan municipalities (2001--7), we estimate the factors determining levels of budgetary transparency. Political competition and decentralization are the most important determinants of fiscal transparency. By contrast, budgetary variables do not appear to play any role.

Date: 2012
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DOI: 10.1080/14719037.2012.657839

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