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Budgetary Transparency for Public Expenditure Control

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  • Franco Reviglio
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    Abstract

    This paper explains why EMU countries seem unable or unwilling to undertake structural reforms of public expenditure. One of the reasons is political. What public expenditure reforms might be pursued without changing the political system? Without political reforms, technical improvements made to increase budget transparency, such as strengthening budget procedure, integrating accrual into cash accounting, and removing accounting gimmicks, could indirectly affect reforms of public expenditure. Removing gimmicks and helping prevent the emergence of new creative accounting techniques may be a partial substitue for political reforms. Implementation of the Growth and Stability Pact should be dynamically consistent with budgetary transparency. Although other EMU countries resorted as well to budgetary gimmicks to bypass difficult fiscal constraints, the Italian case is used as a reference to clarify these issues. Transparency may help discourage the use of gim micks.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 01/8.

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    Length: 31
    Date of creation: 01 Jan 2001
    Date of revision:
    Handle: RePEc:imf:imfwpa:01/8

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    1. Persson, Torsten & Tabellini, Guido, 1998. "The size and scope of government: Comparative politics with rational politicians," Seminar Papers 658, Stockholm University, Institute for International Economic Studies.
    2. Howell H. Zee, 1996. "Taxation and Unemployment," IMF Working Papers 96/45, International Monetary Fund.
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    Cited by:
    1. Gyorgy Attila, 2009. "Budget Transparency In Romanian Local Public Sector," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 218-221, May.
    2. Gabriella Deborah Legrenzi & Costas Milas, 2010. "Spend-and-Tax Adjustments and the Sustainability of the Government's Intertemporal Budget Constraint," CESifo Working Paper Series 2926, CESifo Group Munich.
    3. Gabriella Legrenzi & Costas Milas, 2005. "Non-linear adjustments in fiscal policy," Keele Economics Research Papers KERP 2005/04, Centre for Economic Research, Keele University.

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