Trends in fiscal transparency : evidence from a new database of the coverage of fiscal reporting

Cover -- Contents -- Abstract -- I. Introduction -- II. Overview of the Database -- III. Correlations with other Indices of Transparency and Governance -- IV. Trends in 2003-13 and Variation among Country Groups -- A. Coverage of Institutions -- B. Coverage of Stocks -- C. Coverage of Flows -- V. Conclusions -- TABLES -- 1. Descriptive Statistics for GFS Indicators, 2013 -- 2. Transitions in Coverage of Institutions, 2003-13 -- 3. Transitions in Coverage of Stocks, 2003-13 -- 4. Transitions in Coverage of Flows, 2003-13 -- FIGURES -- 1. General Government and its Subsectors