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Budget Transparency in Local Governments: An Empirical Analysis

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Author Info

  • José Caamaño-Alegre

    ()
    (University of Santiago de Compostela)

  • Santiago Lago-Peñas

    (REDE, IEB and University of Vigo)

  • Francisco Reyes-Santias

    ()
    (University of Vigo)

  • Aurora Santiago-Boubeta

    ()
    (Municipality of Pontevedra)

Abstract

The aim of this paper is to shed additional light on the determinants of budget transparency in local governments. Our work is based on a Likert-type survey questionnaire specifically designed to measure budget transparency in small municipalities. The questionnaire is based on the IMF’s revised Code of Good Practices on Fiscal Transparency (2007). Results from 33 Galician municipalities are used to assess its internal consistency and to test a battery of hypotheses on the determinants of budget transparency. While several previous findings of the literature are confirmed, some new results are also obtained.

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File URL: http://aysps.gsu.edu/sites/default/files/documents/icepp/wp/ispwp1102.pdf
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Bibliographic Info

Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper1102.

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Length: 34 pages
Date of creation: 11 Feb 2011
Date of revision:
Handle: RePEc:ays:ispwps:paper1102

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Related research

Keywords: Budget transparency; local government budgeting;

This paper has been announced in the following NEP Reports:

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  1. Leslie E. Papke & Jeffrey M. Wooldridge, 1993. "Econometric Methods for Fractional Response Variables with an Application to 401(k) Plan Participation Rates," NBER Technical Working Papers 0147, National Bureau of Economic Research, Inc.
  2. Alt, James E. & Lassen, David Dreyer, 2006. "Fiscal transparency, political parties, and debt in OECD countries," European Economic Review, Elsevier, vol. 50(6), pages 1403-1439, August.
  3. Alesina, Alberto & Angeletos, George-Marios, 2005. "Corruption, inequality, and fairness," Journal of Monetary Economics, Elsevier, vol. 52(7), pages 1227-1244, October.
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