Institutional Quality and Fiscal Transparency

Arbeitspapier

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: IDB Working Paper Series ; No. IDB-WP-125

Classification and Topics

• Classification: Wirtschaft ; National Government Expenditures and Related Policies: General ; Public Administration; Public Sector Accounting and Audits
• Subject: Fiscal management ; Institutions ; Public administration ; Transparency

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Andreula, Nicolo ; Chong, Alberto ; Guillen, Jorge
• Event: Veröffentlichung
• (who): Inter-American Development Bank (IDB)
• (where): Washington, DC
• (when): 2009

Further information

• Handle: http://hdl.handle.net/10419/89153
• Last update: 10.03.2025, 11:41 AM CET