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Political determinants of fiscal transparency: a panel data empirical investigation

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  • Cicatiello, Lorenzo
  • De Simone, Elina
  • Gaeta, Giuseppe Lucio

Abstract

This paper contributes to the literature on the determinants of fiscal transparency by empirically identifying its political determinants in democratic countries. Our static and dynamic panel data analysis highlights that government control over parliaments and political competition influence the level of fiscal transparency, while the effect of government ideology is only partially confirmed. These results extend the existing literature which is based on cross-country analyses.

Suggested Citation

  • Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio, 2016. "Political determinants of fiscal transparency: a panel data empirical investigation," MPRA Paper 72609, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:72609
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    Cited by:

    1. Qiuxia Yang, 2020. "Fiscal Transparency and Public Service Quality Association: Evidence from 12 Coastal Provinces and Cities of China," JRFM, MDPI, vol. 14(1), pages 1-14, December.
    2. Capasso, Salvatore & Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio & Mourão, Paulo Reis, 2021. "Fiscal transparency and tax ethics: does better information lead to greater compliance?," Journal of Policy Modeling, Elsevier, vol. 43(5), pages 1031-1050.
    3. Huseyin Cicek & Suleyman Dikmen, 2021. "External Audit And Fiscal Transparency: An Empirical Analysis," Public administration issues, Higher School of Economics, issue 5, pages 7-26.
    4. Francisca Tejedo-Romero & Joaquim Filipe Ferraz Esteves Araujo, 2023. "Critical factors influencing information disclosure in public organisations," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
    5. Claudio Columbano, 2022. "Measuring fiscal guidance transparency," Public Sector Economics, Institute of Public Finance, vol. 46(2), pages 261-296.
    6. Emna Trabelsi, 2019. "Do independence and transparency matter for bank development? A new lookup on emerging and developing countries," Post-Print hal-02162780, HAL.
    7. De Simone Elina & Gaeta Giuseppe Lucio & Mourão Paulo Reis, 2017. "The Impact of Fiscal Transparency on Corruption: An Empirical Analysis Based on Longitudinal Data," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 17(4), pages 1-17, October.
    8. Qiuxian Hu & Leibao Zhang & Wenyu Zhang & Shuai Zhang, 2020. "Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China," SAGE Open, , vol. 10(2), pages 21582440209, May.

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    More about this item

    Keywords

    Fiscal transparency; panel data; political determinants;
    All these keywords.

    JEL classification:

    • H6 - Public Economics - - National Budget, Deficit, and Debt
    • P5 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems

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