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Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency


  • Wehner, Joachim
  • de Renzio, Paolo


Increased fiscal transparency is associated with improved budgetary outcomes, lower sovereign borrowing costs, decreased corruption, and less creative accounting by governments. Despite these benefits, hardly any effort has been invested in exploring the determinants of fiscal transparency. Using a new 85-country dataset, we focus on two important sources of domestic demand for open budgeting: citizens and legislators. Our results suggest that free and fair elections have a significant direct effect on budgetary disclosure, and that they dampen the adverse effect on fiscal transparency of dependence on natural resource revenues. We also find that partisan competition in democratically-elected legislatures is associated with higher levels of budgetary disclosure.

Suggested Citation

  • Wehner, Joachim & de Renzio, Paolo, 2013. "Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency," World Development, Elsevier, vol. 41(C), pages 96-108.
  • Handle: RePEc:eee:wdevel:v:41:y:2013:i:c:p:96-108
    DOI: 10.1016/j.worlddev.2012.06.005

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    Full references (including those not matched with items on IDEAS)


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    Cited by:

    1. Carmen, COMANICIU, 2016. "Some Coordinates Concerning The Fiscal Transparency From Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 60-67.
    2. repec:cmn:journl:y:2017:i:3:p:157-171 is not listed on IDEAS
    3. Forssbaeck, Jens & Oxel, Lars, 2014. "The Multi-Faceted Concept of Transparency," Working Paper Series 1013, Research Institute of Industrial Economics.
    4. 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.
    5. Zhao, Bo & Wang, Wen, 2017. "Transparency in state debt disclosure," Working Papers 17-10, Federal Reserve Bank of Boston.
    6. repec:nwe:eajour:y:2017:i:3:p:379-389 is not listed on IDEAS
    7. Astghik Mavisakalyan & Yashar Tarverdi, 2017. "Oil and Women: A Re-examination," Bankwest Curtin Economics Centre Working Paper series WP1706, Bankwest Curtin Economics Centre (BCEC), Curtin Business School.
    8. Pintea Mirela-Oana & Achim Sorin Adrian & Lacatus Viorel, 2013. "Transparency Of Local Budgets In The North-West Region Of Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 931-941, July.


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