Document Type
Working Paper
Publication Date
2011
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.
Recommended Citation
Caamano-Alegre, Jose; Lago-Penas, Santiago; Reyes-Santias, Francisco; and Santiago-Boubeta, Aurora, "Budget Transparency in Local Governments: An Empirical Analysis" (2011). ICEPP Working Papers. 83.
https://scholarworks.gsu.edu/icepp/83
Comments
International Center for Public Policy Working Paper Series #1102, Andrew Young School of Policy Studies, Georgia State University.