Fiscal Transparency

Manel Esteller · José Polo Otero

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Local Government Finance and Decentralization Taxation and Compliance Studies Fiscal Policies and Political Economy

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.

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2000Bowling alone: the collapse and revival of American community 2000Bowling alone 1986Incumbent performance and electoral control 1999Democracy, Accountability, and Representation 1973The control of politicians: An economic model 1992Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition 1996Accountability and decentralisation in government: An incomplete contracts model 2006Principled Agents?: The Political Economy of Good Government

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