Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/89153
Authors: 
Andreula, Nicolo
Chong, Alberto
Guillen, Jorge
Year of Publication: 
2009
Series/Report no.: 
IDB Working Paper Series IDB-WP-125
Abstract: 
This paper uses new data on fiscal transparency for a cross-section of countries; these data possess several advantages. First, the data are based on in-depth reports using a standardized methodology and protocol. Second, this study covers 82 countries, more than previous comparable studies. Third, the fiscal measures used have been obtained with the collaboration of government authorities, which makes them particularly reliable. Finally, the data collection has been undertaken at a high level. These new data permit examination of a relevant but little-studied issue, the role of institutional quality in a country’s fiscal transparency. It is shown that there is in fact a causal relationship between institutions and transparency. The findings are robust to changes in specification and a host of transparency sub-measures.
Subjects: 
Fiscal management
Institutions
Public administration
Transparency
JEL: 
H50
H83
Document Type: 
Working Paper

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