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Budget Transparency in Local Governments: An Empirical Analysis

Author

Listed:
  • 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.

Suggested Citation

  • José Caamaño-Alegre & Santiago Lago-Peñas & Francisco Reyes-Santias & Aurora Santiago-Boubeta, 2011. "Budget Transparency in Local Governments: An Empirical Analysis," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1102, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper1102
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1102.pdf
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    References listed on IDEAS

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    1. de Luna, Xavier & Johansson, Per, 2001. "Graphical diagnostics of endogeneity," Umeå Economic Studies 553, Umeå University, Department of Economics.
    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. Papke, Leslie E & Wooldridge, Jeffrey M, 1996. "Econometric Methods for Fractional Response Variables with an Application to 401(K) Plan Participation Rates," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 11(6), pages 619-632, Nov.-Dec..
    4. Alesina, Alberto & Angeletos, George-Marios, 2005. "Corruption, inequality, and fairness," Journal of Monetary Economics, Elsevier, vol. 52(7), pages 1227-1244, October.
    5. F. Andrew Hanssen, 2004. "Is There a Politically Optimal Level of Judicial Independence?," American Economic Review, American Economic Association, vol. 94(3), pages 712-729, June.
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    Citations

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    Cited by:

    1. Mara Andreea SÎNTEJUDEANU & Teodora Viorica FARCAS & Adriana TIRON TUDOR, 2014. "Public Sector Transparency:A Conceptual Dissection," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 4, pages 365-372, July.
    2. 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.
    3. Erkizia Olaizola, Agustín & Ibarloza Arrizabalaga, Ander & Ibarloza Arrizabalaga, Errapel Mirena, 2013. "Gipuzkoako Udalen aurrekontuen analisia: 2008-2012 epealdia," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
    4. Ioannidis, Panos, 2015. "Από Τον Καποδίστρια Στον Καλλικράτη: Θεσμικές Μεταρρυθμίσεις Της Τοπικής Αυτοδιοίκησης Και Συνεργατικές Στρατηγικές Στην Ανατολική Μακεδονία Και Θράκη
      [From Kapodistrias to Kallikrates: Local Gover
      ," MPRA Paper 66614, University Library of Munich, Germany.
    5. B. Buylen & J. Christiaens, 2013. "Politics by numbers? An exploration of councillors’ apparent use of financial information during the budget discussion in Flemish municipal councils," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/841, Ghent University, Faculty of Economics and Business Administration.
    6. Daniel Albalate del Sol, 2013. "The institutional, economic and social determinants of local government transparency," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 16(1), pages 90-107, March.

    More about this item

    Keywords

    Budget transparency; local government budgeting;

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