财政公开的经济社会效应研究新进展
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摘要
大力推进财政公开是加快完善现代财政制度的内在诉求与制度基础,亦是推进国家治理体系现代化与提升治理能力的关键所在。虽然近年来我国在现代财政制度构建的过程中,政府财政信息公开取得了较大进展,但与西方发达国家相比仍有一定差距,而且国内理论界有关财政信息公开的经济社会效应研究尚处于起步阶段。为此,本文系统回顾与全面梳理了国外有关财政公开的研究现状和最新进展。首先对财政公开内涵与理论基础进行详细诠释;进而从经济和社会效应两个维度深入分析了财政公开对一国财政可持续、资源配置和公共产品供给、政府治理以及经济社会和谐发展的影响;最后立足于新时代中国财税体制的历史使命与国情背景对未来财政公开理论研究与深入探析进行展望。
Promoting fiscal openness vigorously is the intrinsic appeal and institutional basis for accelerating the establishment of a modern fiscal system. Meanwhile, it is the key to promoting the modernization and capacity of the national governance system. Although China has made great progress in fiscal openness in the process of constructing the modern fiscal system in recent years, there is still a certain gap compared with the western developed countries. The domestic research on the economic and social effects of fiscal openness is still at the starting stage. Therefore, the paper reviews systematically and comprehensively the current status of and latest progress in overseas research on fiscal openness. Firstly, the paper explains the definition and theoretical basis of fiscal openness in detail. Secondly, the paper distinguishes the dimension of economic effect from that of social effect, and it deeply analyzes the impact of fiscal openness on a country's fiscal sustainability, resource allocation, the supply of public goods and the harmonious development of economy and society. Finally, based on the historical mission of and the background of the new era of China's fiscal and taxation system, we discuss future research on fiscal openness.
Promoting fiscal openness vigorously is the intrinsic appeal and institutional basis for accelerating the establishment of a modern fiscal system. Meanwhile, it is the key to promoting the modernization and capacity of the national governance system. Although China has made great progress in fiscal openness in the process of constructing the modern fiscal system in recent years, there is still a certain gap compared with the western developed countries. The domestic research on the economic and social effects of fiscal openness is still at the starting stage. Therefore, the paper reviews systematically and comprehensively the current status of and latest progress in overseas research on fiscal openness. Firstly, the paper explains the definition and theoretical basis of fiscal openness in detail. Secondly, the paper distinguishes the dimension of economic effect from that of social effect, and it deeply analyzes the impact of fiscal openness on a country's fiscal sustainability, resource allocation, the supply of public goods and the harmonious development of economy and society. Finally, based on the historical mission of and the background of the new era of China's fiscal and taxation system, we discuss future research on fiscal openness.
引文
Alesina,A.& R.Perotti(1996),“Fiscal discipline and the budget process”,American Economic Review 86(3):401-407.
Alt,J.E.& D.D.Lassen(2006a),“Transparency,political polarization,and political budget cycles in OECD countries”,American Journal of Political Science 50(3):530-550.
Alt,J.E.& D.D.Lassen(2006b),“Fiscal transparency,political parties,and debt in OECD countries”,European Economic Review 50(6):1403-1439.
Alt,J.E.& R.C.Lowry(2010),“Transparency and accountability:Empirical results for US states”,Journal of Theoretical Politics 22(4):379-406.
Alt,J.E.et al(2002),“Fiscal transparency,gubernatorial approval,and the scale of government:Evidence from the states”,State Politics and Policy Quarterly 2(3):230-250.
Alt,J.E.et al(2014),“It isn't just about Greece:Domestic politics,transparency and fiscal gimmickry in Europe”,British Journal of Political Science 44(4):707-716.
Arbatli,E.& J.Escolano(2015),“Fiscal transparency,fiscal performance and credit ratings”,Fiscal Studies 36(2):230-270.
Baldrich,J.(2005),“Fiscal transparency and economic performance”,www.aaep.org.ar/anales/works/works2005/baldrich.pdf.
Banerjee,A.et al(2004),“Health care delivery in rural Rajasthan”,Economic and Political Weekly 39(9):944-949.
Bastida,F.& B.Benito(2007),“Central government budget practices and transparency:An international comparison”,Public Administration 85(3):667-716.
Bastida,F.et al(2017),“Fiscal transparency and the cost of sovereign debt”,International Review of Administrative Sciences 83(1):106-128.
Bauhr,M.& M.Grimes(2014),“Indignation or resignation:The implications of transparency for societal accountability”,Governance 27(2):291-320.
Beath,C.et al(2012),“Direct democracy and resource allocation:Experimental evidence from Afghanistan”,Policy Research Working Paper,No.6133.
Benito,B.& F.Bastida(2009),“Budget transparency,fiscal performance,and political turnout:An international approach”,Public Administration Review 69(3):403-417.
Bernoth,K.& G.Wolff(2008),“Fool the markets?Creative accounting,fiscal transparency and sovereign risk premia”,Scottish Journal of Political Economy 55(4):465-487.
Besley,T.et al(2005),“Participatory democracy in action:Survey evidence from South India”,Journal of the European Economic Association 3(2-3):648-657.
Blume,L.& S.Voigt(2013),“The economic effects of constitutional budget institutions”,European Journal of Political Economy 29(3):236-521.
Blot,C.et al(2016),“Sovereign debt spread and default in a model with self-fulfilling prophecies and asymmetric information”,Journal of Macroeconomics 47(1):281-299.
Boulding,C.& B.Wampler(2010),“Voice,votes,and resources:Evaluating the effect of participatory democracy on well-being”,World Development 38(1):125-135.
de Fine,L.et al(2015),“When does transparency generate legitimacy?Experimenting on a context-bound relationship”,Governance 27(1):111-134.
de Renzio,P.& J.Wehner(2017),“The impacts of fiscal openness”,World Bank Research Observer 32(2):185-210.
de Renzio,P.& V.Kroth(2011),“Transparency and participation in public financial management:What do budget laws say?”,Center on Budget and Policy Priorities,IBP,Washington,DC.
Diaz-Cayeros,A.et al(2013),“Traditional governance,citizen engagement,and local public goods:Evidence from Mexico”,World Development 53(SI):80-93.
Fukuda-Parr,S.et al(2011),“Does budget transparency lead to stronger human development outcomes and commitments to economic and social rights?”,IBP Working Paper,No.4.
Gabriel,C.M.& C.L.Luiza(2018),“Effects of fiscal transparency on inflation and inflation expectations:Empirical evidence from developed and developing countries”,Quarterly Review of Economics and Finance 70(6):26-37.
Gaete,G.L.et al(2017),“The impact of fiscal transparency on corruption:An empirical analysis based on longitudinal data”,B.E.Journal of Economic Analysis & Policy 60(2):21-48.
Gentot,M.(1995),“Openness in public administration”,International Review of Administrative Sciences 61(1):5-10.
Gerunov,A.(2016),“Financial effects of fiscal transparency:A critique”,Bulgarian Economic Papers,BEP 01-2016.
Goldfrank,B.& A.Schneider(2006),“Competitive institution building:The PT and participatory budgeting in Rio Grande do Sul”,Latin American Politics and Society 48(3):1-31.
Goncalves,S.(2013),“The effects of participatory budgeting on municipal expenditures and infant mortality in Brazil”,World Development 53(SI):94-110.
Greco,G.et al(2012),“From Tuscany to Victoria:Some determinants of sustainability reporting by local councils”,Local Government Studies 38(5):681-705.
Guerrero,J.P.& H.Hofbauer(2001),“Index of budget transparency in five Latin American countries:Argentina,Brazil,Chile,Mexico and Peru”,Center on Budget and Policy Priorities,IBP,Washington,DC.
Hallerberg,M.et al(2009),Fiscal Governance in Europe,Cambridge University Press.
Hameed,F.(2005),“Fiscal transparency and economic outcomes”,IMF Working Paper,No.05/225.
Harrisona,T.M.& D.S.Sayogob(2014),“Transparency,participation,and accountability practices in open government:A comparative study”,Government Information Quarterly 31(1):513-525.
Heald,D.(2003),“Fiscal transparency:Concepts,measurement and UK practice”,Public Administration 81(4):723-759.
Heald,D.(2015),“Surmounting obstacles to fiscal transparency”,Global Initiative for Fiscal Transparency.
Hood,C.(2001),“Transparency”,in:S.Steinmo et al(eds),Encyclopedia of Democratic Thought,Routledge.
Hubbard,P.(2007),“Putting the power of transparency in context:Information's role in reducing corruption in Uganda's education sector”,Center for Global Development Working Paper,No.136.
IMF(2014),Fiscal Transparency Code 2014,International Monetary Fund,http://www.imf.org.
Kaufmann,D.& A.Kraay(2002),“Growth without governance”,World Bank Working Paper,No.2928.
Kaufmann,D.& A.Bellver(2005),“Transparenting transparency:Initial empirics and policy applications”,World Bank Policy Research Working Paper,No.29.
Khagram,S.et al(2013),Open Budgets:The Political Economy of Transparency,Participation and Accountability,Brookings Institution Press.
Kopits,M.G.& J.D.Craig(1998),“Transparency in government operations”,IMF Occasional Paper,No.158.
Kolstad,I.& A.Wiig(2009),“Is transparency the key to reducing corruption in resource-rich countries?”,World Development 37(3):521-532.
Lassen,A.(2016),“Fiscal transparency,elections and public employment:Evidence from the OECD”,Economics and Politics 28(3):317-341.
Lindstedt,C.& D.Naurin(2010),“Transparency is not enough:Making transparency effective in reducing corruption”,International Political Science Review 31(3):301-322.
McGee,R.& J.Gaventa(2011),“Shifting power?Assessing the impact of transparency and accountability initiatives”,IDS Working Papers,No.383.
Misiag,W.& A.Niedzielski(2001),“Openness and transparency of public finance in Poland in the light of International Monetary Fund standards”,The Gdańsk Institute for Market Economics Working Paper,No.29.
Montes,G.C.& P.C.Paschoal(2016),“Corruption:What are the effects on government effectiveness?Empirical evidence considering developed and developing countries”,Applied Economics Letters 23(2):146-150.
Montes,G.C.et al(2018),“Fiscal transparency,government effectiveness and government spending efficiency:Some international evidence based on panel data approach”,Economic Modelling 79(6):211-225.
Olken,B.(2007),“Measuring corruption:Evidence from a field experiment in Indonesia”,Journal of Political Economy 115(2):200-249.
Olken,B.(2010),“Direct democracy and local public goods:Evidence from a field experiment in Indonesia”,American Political Science Review 104(2):243-267.
OECD(2015),Recommendation of the Council on Budgetary Governance 2015,Organisation for Economic Co-operation and Development,http://www.oecd.org.
Peat,M.et al(2015),“The effect of fiscal opacity on sovereign credit spreads”,Emerging Markets Review 24(1):35-45.
Price Waterhhouse Coopers(2002),“Opacity index”,http://www.opacityindex.com.
Reinikka,R.& J.Svensson(2005),“Fighting corruption to improve schooling:Evidence from a newspaper campaign in Uganda”,Journal of the European Economic Association 3(2-3):259-267.
Reinikk,R.& J.Svensson(2011),“The power of information in public services:Evidence from education in Uganda”,Journal of Public Economics 95(7-8):956-66.
Reviglio,M.F.(2001),“Budgetary transparency for public expenditure control”,IMF Working Paper,No.01/8.
Roberts,A.S.(2015),“Promoting fiscal openness”,http://ssrn.com/abstract=2608967.
Ríos,A.et al(2018),“The influence of transparency on budget forecast deviations in municipal governments”,Journal of Forecasting 37(4):457-474.
Ryta,I.D.et al(2017),“Tax expenditures as an example of fiscal illusion”,Optimum Economic Studies 89 (5):85-98.
Saguin,K.(2018),“Why the poor do not benefit from community-driven development:Lessons from participatory budgeting”,World Development 112(1):220-232.
Sargent,T.J.& N.Wallace(1981),“Some unpleasant monetarist arithmetic”,Quarterly Review Federal Reserve Bank of Minneapolis 5(3):1-17.
Seiferling,M.M.(2013),“Stock-flow adjustments,government's integrated balance sheet and fiscal transparency”,IMF Working Paper,No.13/63.
Simonsen,W.& M.D.Robbins(2000),“The influence of fiscal information on preferences for city services”,Social Science Journal 37(2):195-214.
Str?mberg,D.(2002),“Distributing news and political influence”,in:R.Islam et al(eds),The Right to Tell:The Role of Mass Media in Economic Development,World Bank Publications.
Sundet,G.et al(2008),“Following the money:Do public expenditure tracking surveys matter?”,U4 Issue,U4 Anti-Corruption Resource Centre,the Chr.Michelsen Institute.
Swift,Z.L.(2006),“Managing the effects of tax expenditures on national budgets”,World Bank Policy Research Working Paper,No.05/3957.
Taylor,J.B.(2000),“Reassessing discretionary fiscal policy”,Journal of Economic Perspectives 14(3):21-36.
Touchton,M.& B.Wampler(2014),“Improving social well-being through new democratic institutions”,Comparative Political Studies 47(10):1442-1469.
von Hagen,J.(1992),“Budgeting procedures and fiscal performance in the European communities”,Economic Papers 96:1-79.
von Hagen,J.& I.J.Harden(1995),“Budget processes and commitment to fiscal discipline”,European Economic Review 39(3):771-779.
Wang,T.et al(2014),“The effects of fiscal transparency on municipal bond issuances”,Municipal Finance Journal 35(1):5-44.
Weber,A.(2012),“Stock-flow adjustments and fiscal transparency:A cross-country comparison”,IMF Working Paper,No.12/29.
Wehner,J.(2014),“Legislatures and public finance”,in:S.Martin et al(eds),The Oxford Handbook of Legislative Studies,Oxford University Press.
Wehner,J.& P.de Renzio(2013),“Citizens,legislators,and executive disclosure:The political determinants of fiscal transparency”,World Development 41(1):96-108.
Williams,D.W.& T.D.Calabrese(2016),“The status of budget forecasting”,Journal of Public and Nonprofit Affairs 2(2):127-160.
Zhang,S.(2016),“Fiscal decentralization,budgetary transparency,and local government size in China”,Emerging Markets Finance and Trade 52(7):1679-1697.
Alt,J.E.& D.D.Lassen(2006a),“Transparency,political polarization,and political budget cycles in OECD countries”,American Journal of Political Science 50(3):530-550.
Alt,J.E.& D.D.Lassen(2006b),“Fiscal transparency,political parties,and debt in OECD countries”,European Economic Review 50(6):1403-1439.
Alt,J.E.& R.C.Lowry(2010),“Transparency and accountability:Empirical results for US states”,Journal of Theoretical Politics 22(4):379-406.
Alt,J.E.et al(2002),“Fiscal transparency,gubernatorial approval,and the scale of government:Evidence from the states”,State Politics and Policy Quarterly 2(3):230-250.
Alt,J.E.et al(2014),“It isn't just about Greece:Domestic politics,transparency and fiscal gimmickry in Europe”,British Journal of Political Science 44(4):707-716.
Arbatli,E.& J.Escolano(2015),“Fiscal transparency,fiscal performance and credit ratings”,Fiscal Studies 36(2):230-270.
Baldrich,J.(2005),“Fiscal transparency and economic performance”,www.aaep.org.ar/anales/works/works2005/baldrich.pdf.
Banerjee,A.et al(2004),“Health care delivery in rural Rajasthan”,Economic and Political Weekly 39(9):944-949.
Bastida,F.& B.Benito(2007),“Central government budget practices and transparency:An international comparison”,Public Administration 85(3):667-716.
Bastida,F.et al(2017),“Fiscal transparency and the cost of sovereign debt”,International Review of Administrative Sciences 83(1):106-128.
Bauhr,M.& M.Grimes(2014),“Indignation or resignation:The implications of transparency for societal accountability”,Governance 27(2):291-320.
Beath,C.et al(2012),“Direct democracy and resource allocation:Experimental evidence from Afghanistan”,Policy Research Working Paper,No.6133.
Benito,B.& F.Bastida(2009),“Budget transparency,fiscal performance,and political turnout:An international approach”,Public Administration Review 69(3):403-417.
Bernoth,K.& G.Wolff(2008),“Fool the markets?Creative accounting,fiscal transparency and sovereign risk premia”,Scottish Journal of Political Economy 55(4):465-487.
Besley,T.et al(2005),“Participatory democracy in action:Survey evidence from South India”,Journal of the European Economic Association 3(2-3):648-657.
Blume,L.& S.Voigt(2013),“The economic effects of constitutional budget institutions”,European Journal of Political Economy 29(3):236-521.
Blot,C.et al(2016),“Sovereign debt spread and default in a model with self-fulfilling prophecies and asymmetric information”,Journal of Macroeconomics 47(1):281-299.
Boulding,C.& B.Wampler(2010),“Voice,votes,and resources:Evaluating the effect of participatory democracy on well-being”,World Development 38(1):125-135.
de Fine,L.et al(2015),“When does transparency generate legitimacy?Experimenting on a context-bound relationship”,Governance 27(1):111-134.
de Renzio,P.& J.Wehner(2017),“The impacts of fiscal openness”,World Bank Research Observer 32(2):185-210.
de Renzio,P.& V.Kroth(2011),“Transparency and participation in public financial management:What do budget laws say?”,Center on Budget and Policy Priorities,IBP,Washington,DC.
Diaz-Cayeros,A.et al(2013),“Traditional governance,citizen engagement,and local public goods:Evidence from Mexico”,World Development 53(SI):80-93.
Fukuda-Parr,S.et al(2011),“Does budget transparency lead to stronger human development outcomes and commitments to economic and social rights?”,IBP Working Paper,No.4.
Gabriel,C.M.& C.L.Luiza(2018),“Effects of fiscal transparency on inflation and inflation expectations:Empirical evidence from developed and developing countries”,Quarterly Review of Economics and Finance 70(6):26-37.
Gaete,G.L.et al(2017),“The impact of fiscal transparency on corruption:An empirical analysis based on longitudinal data”,B.E.Journal of Economic Analysis & Policy 60(2):21-48.
Gentot,M.(1995),“Openness in public administration”,International Review of Administrative Sciences 61(1):5-10.
Gerunov,A.(2016),“Financial effects of fiscal transparency:A critique”,Bulgarian Economic Papers,BEP 01-2016.
Goldfrank,B.& A.Schneider(2006),“Competitive institution building:The PT and participatory budgeting in Rio Grande do Sul”,Latin American Politics and Society 48(3):1-31.
Goncalves,S.(2013),“The effects of participatory budgeting on municipal expenditures and infant mortality in Brazil”,World Development 53(SI):94-110.
Greco,G.et al(2012),“From Tuscany to Victoria:Some determinants of sustainability reporting by local councils”,Local Government Studies 38(5):681-705.
Guerrero,J.P.& H.Hofbauer(2001),“Index of budget transparency in five Latin American countries:Argentina,Brazil,Chile,Mexico and Peru”,Center on Budget and Policy Priorities,IBP,Washington,DC.
Hallerberg,M.et al(2009),Fiscal Governance in Europe,Cambridge University Press.
Hameed,F.(2005),“Fiscal transparency and economic outcomes”,IMF Working Paper,No.05/225.
Harrisona,T.M.& D.S.Sayogob(2014),“Transparency,participation,and accountability practices in open government:A comparative study”,Government Information Quarterly 31(1):513-525.
Heald,D.(2003),“Fiscal transparency:Concepts,measurement and UK practice”,Public Administration 81(4):723-759.
Heald,D.(2015),“Surmounting obstacles to fiscal transparency”,Global Initiative for Fiscal Transparency.
Hood,C.(2001),“Transparency”,in:S.Steinmo et al(eds),Encyclopedia of Democratic Thought,Routledge.
Hubbard,P.(2007),“Putting the power of transparency in context:Information's role in reducing corruption in Uganda's education sector”,Center for Global Development Working Paper,No.136.
IMF(2014),Fiscal Transparency Code 2014,International Monetary Fund,http://www.imf.org.
Kaufmann,D.& A.Kraay(2002),“Growth without governance”,World Bank Working Paper,No.2928.
Kaufmann,D.& A.Bellver(2005),“Transparenting transparency:Initial empirics and policy applications”,World Bank Policy Research Working Paper,No.29.
Khagram,S.et al(2013),Open Budgets:The Political Economy of Transparency,Participation and Accountability,Brookings Institution Press.
Kopits,M.G.& J.D.Craig(1998),“Transparency in government operations”,IMF Occasional Paper,No.158.
Kolstad,I.& A.Wiig(2009),“Is transparency the key to reducing corruption in resource-rich countries?”,World Development 37(3):521-532.
Lassen,A.(2016),“Fiscal transparency,elections and public employment:Evidence from the OECD”,Economics and Politics 28(3):317-341.
Lindstedt,C.& D.Naurin(2010),“Transparency is not enough:Making transparency effective in reducing corruption”,International Political Science Review 31(3):301-322.
McGee,R.& J.Gaventa(2011),“Shifting power?Assessing the impact of transparency and accountability initiatives”,IDS Working Papers,No.383.
Misiag,W.& A.Niedzielski(2001),“Openness and transparency of public finance in Poland in the light of International Monetary Fund standards”,The Gdańsk Institute for Market Economics Working Paper,No.29.
Montes,G.C.& P.C.Paschoal(2016),“Corruption:What are the effects on government effectiveness?Empirical evidence considering developed and developing countries”,Applied Economics Letters 23(2):146-150.
Montes,G.C.et al(2018),“Fiscal transparency,government effectiveness and government spending efficiency:Some international evidence based on panel data approach”,Economic Modelling 79(6):211-225.
Olken,B.(2007),“Measuring corruption:Evidence from a field experiment in Indonesia”,Journal of Political Economy 115(2):200-249.
Olken,B.(2010),“Direct democracy and local public goods:Evidence from a field experiment in Indonesia”,American Political Science Review 104(2):243-267.
OECD(2015),Recommendation of the Council on Budgetary Governance 2015,Organisation for Economic Co-operation and Development,http://www.oecd.org.
Peat,M.et al(2015),“The effect of fiscal opacity on sovereign credit spreads”,Emerging Markets Review 24(1):35-45.
Price Waterhhouse Coopers(2002),“Opacity index”,http://www.opacityindex.com.
Reinikka,R.& J.Svensson(2005),“Fighting corruption to improve schooling:Evidence from a newspaper campaign in Uganda”,Journal of the European Economic Association 3(2-3):259-267.
Reinikk,R.& J.Svensson(2011),“The power of information in public services:Evidence from education in Uganda”,Journal of Public Economics 95(7-8):956-66.
Reviglio,M.F.(2001),“Budgetary transparency for public expenditure control”,IMF Working Paper,No.01/8.
Roberts,A.S.(2015),“Promoting fiscal openness”,http://ssrn.com/abstract=2608967.
Ríos,A.et al(2018),“The influence of transparency on budget forecast deviations in municipal governments”,Journal of Forecasting 37(4):457-474.
Ryta,I.D.et al(2017),“Tax expenditures as an example of fiscal illusion”,Optimum Economic Studies 89 (5):85-98.
Saguin,K.(2018),“Why the poor do not benefit from community-driven development:Lessons from participatory budgeting”,World Development 112(1):220-232.
Sargent,T.J.& N.Wallace(1981),“Some unpleasant monetarist arithmetic”,Quarterly Review Federal Reserve Bank of Minneapolis 5(3):1-17.
Seiferling,M.M.(2013),“Stock-flow adjustments,government's integrated balance sheet and fiscal transparency”,IMF Working Paper,No.13/63.
Simonsen,W.& M.D.Robbins(2000),“The influence of fiscal information on preferences for city services”,Social Science Journal 37(2):195-214.
Str?mberg,D.(2002),“Distributing news and political influence”,in:R.Islam et al(eds),The Right to Tell:The Role of Mass Media in Economic Development,World Bank Publications.
Sundet,G.et al(2008),“Following the money:Do public expenditure tracking surveys matter?”,U4 Issue,U4 Anti-Corruption Resource Centre,the Chr.Michelsen Institute.
Swift,Z.L.(2006),“Managing the effects of tax expenditures on national budgets”,World Bank Policy Research Working Paper,No.05/3957.
Taylor,J.B.(2000),“Reassessing discretionary fiscal policy”,Journal of Economic Perspectives 14(3):21-36.
Touchton,M.& B.Wampler(2014),“Improving social well-being through new democratic institutions”,Comparative Political Studies 47(10):1442-1469.
von Hagen,J.(1992),“Budgeting procedures and fiscal performance in the European communities”,Economic Papers 96:1-79.
von Hagen,J.& I.J.Harden(1995),“Budget processes and commitment to fiscal discipline”,European Economic Review 39(3):771-779.
Wang,T.et al(2014),“The effects of fiscal transparency on municipal bond issuances”,Municipal Finance Journal 35(1):5-44.
Weber,A.(2012),“Stock-flow adjustments and fiscal transparency:A cross-country comparison”,IMF Working Paper,No.12/29.
Wehner,J.(2014),“Legislatures and public finance”,in:S.Martin et al(eds),The Oxford Handbook of Legislative Studies,Oxford University Press.
Wehner,J.& P.de Renzio(2013),“Citizens,legislators,and executive disclosure:The political determinants of fiscal transparency”,World Development 41(1):96-108.
Williams,D.W.& T.D.Calabrese(2016),“The status of budget forecasting”,Journal of Public and Nonprofit Affairs 2(2):127-160.
Zhang,S.(2016),“Fiscal decentralization,budgetary transparency,and local government size in China”,Emerging Markets Finance and Trade 52(7):1679-1697.