Do good institutions improve fiscal transparency? |
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Authors: | Nicoló Andreula Alberto Chong |
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Institution: | 1.McKinsey & Company,London,UK;2.Department of Economics, Andrew Young School of Policy Studies,Georgia State University,Atlanta,USA;3.Department of Economics,Universidad del Pacifico,Lima,Peru |
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Abstract: | We study the role of institutional quality on the fiscal transparency of a country. We show that such a link does exist even when controlling for endogeneity. Our findings are robust to changes in specification and a host of transparency sub-measures. An advantage of our study is that we use new data on fiscal transparency for a cross-section of 82 countries, which are based on in-depth reports based on a standardized methodology and protocol. Furthermore, the fiscal measures were obtained with the collaboration of government authorities, which makes them particularly reliable. |
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