Paths to Fiscal Transparency
نویسندگان
چکیده
منابع مشابه
Fiscal Transparency
It is widely believed that fiscal transparency has large and positive effects on fiscal performance. According to the IMF, “transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude” (Kopits & Craig (1998, p. 1)). Indeed, both the IMF and the OECD are currently developing Codes of ...
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It is widely believed and often argued that budget process transparency has large, positive effects on fiscal performance. However, the evidence linking transparency and fiscal policy outcomes is far from compelling. We modify the "debt as precommitment" model of Alesina and Tabellini (1990) by allowing for budget inertia and reputational costs. These modest changes produce an equilibrium level...
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We investigate the effects of fiscal transparency and political polarization on the prevalence of electoral cycles in fiscal balance. The recent political economy literature on electoral cycles identifies such cycles mainly in weak and recent democracies. In contrast, we show, conditioning on a new index of institutional fiscal transparency, that electoral cycles in fiscal balance are a feature...
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We explore the effect of transparency of fiscal institutions on the scale of government and gubernatorial popularity using a formal model of accountability. We construct an index of fiscal transparency for the American states from detailed budgetary information. With crosssection data for 1986-1995, we find that on average and controlling for other influential factors fiscal transparency increa...
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The transition process from E-government to e-democracy involves a number of complex government changes, among which one of the important reforms for China, lies in the fundamental transform of its public finance regime from a “secret tradition” which has been holding for centuries long, towards a modern democratic open process. From 2003, Chinese government decided to release the Audit Report ...
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ژورنال
عنوان ژورنال: Histoire & mesure
سال: 2015
ISSN: 0982-1783,1957-7745
DOI: 10.4000/histoiremesure.5203