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Political determinants of fiscal transparency: a panel data empirical investigation

Cicatiello, Lorenzo and De Simone, Elina and Gaeta, Giuseppe Lucio (2016): Political determinants of fiscal transparency: a panel data empirical investigation.

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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.

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