Freedom of Information (FOI) is considered a crown jewel of reforms fostering public administration transparency and accountability. However, FOI’s symbolic power alone cannot overcome the organizational barriers and obstacles to its effective implementation. This paper presents the results of...

This paper contributes to the literature on the determinants of fiscal transparency by empirically identifying its political determinants in democratic countries. Our static and dynamic panel data analysis highlights that government control over parliaments and political competition influence...

Purpose: Making citizens able to monitor and evaluate public spending activities is a fundamental issue in public financial management literature. The purpose of this paper is to analyze whether fiscal transparency, measured by the Open Budget Index, has an effect on public spending...

This paper examines the impact of fiscal residuum¡ªthe excess of expenditure benefits over tax burdens¡ªon the location choice of foreign direct investments among China¡¯s provinces. Using data provided by the National Bureau of Statistics of China we propose two fiscal residuum indexes...

In the present work we analyze fiscal differences among Chinese provinces using indexes built on the concept of fiscal residuum. Our analysis help us to verify the role of public transfers in promoting both fiscal equalization and competition among provinces. We further study the impact of the...