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- Title
The Impact of Fiscal Transparency on Corruption: An Empirical Analysis Based on Longitudinal Data.
- Authors
De Simone, Elina; Gaeta, Giuseppe Lucio; Mourão, Paulo Reis
- Abstract
Fiscal transparency is considered an essential feature of public financial management and is supposed to provide beneficial governance effects such as reducing corruption. This paper adds to recent empirical literature that specifically investigates the impact of fiscal information disclosure on corruption. Country-level evidence provided by previous studies is exclusively based on cross-sectional econometric analyses, while the present contribution relies on a wide-ranging, country-level dataset of 116 countries that cover a ten-year time span (2003-2012), and on dynamic panel data estimates. These innovations in terms of data and methods provide new, robust empirical support to the claim that fiscal transparency is negatively correlated with corruption.
- Subjects
FINANCIAL management; ORGANIZATIONAL transparency; MANAGEMENT of public finance; ECONOMETRICS; INNOVATIONS in business; CORRUPTION
- Publication
B.E. Journal of Economic Analysis & Policy, 2017, Vol 17, Issue 4, p1
- ISSN
2194-6108
- Publication type
Article
- DOI
10.1515/bejeap-2017-0021