Fiscal transparency and participation in government budgeting are widely promoted, yet claims about their benefits are rarely based on convincing evidence. We provide the first systematic review covering 38 empirical studies published between 1991 and early 2015. Increased budgetary disclosure...

Das Parlament hat eine potentiell wichtige Funktion bei der Verabschiedung des Staatshaushalts. In Südafrika ist die Rolle des Parlaments in diesem Prozeß nicht definiert mit der Folge, daß die parlamentarische Verabschiedung des Budgets zu einem großen Teil nur symbolischer Natur ist....

This paper examines empirically how transparency of the budget process affects fiscal rules and incentives for fiscal gimmickry or creative accounting in the European Union. Using stock-flow adjustment data for EU countries from 1990-2007, we show that pressure from a deficit limit rule as in...