What Drives Fiscal Transparency? Evidence from Provincial Governments in China

1st Global Conference on Transparency Research, Rutgers University-Newark, May 19-20, 2011

48 Pages Posted: 12 Apr 2011

See all articles by Liang Ma

Liang Ma

Nanyang Centre for Public Administration

Jiannan Wu

School of Public Policy and Administration

Date Written: April 12, 2011

Abstract

What drives fiscal transparency? Using a unique dataset we empirically examine the determinants of fiscal transparency of provincial governments in China. We propose an integrated framework to explain the variation in fiscal transparency, in which external demand and pressure, fiscal performance, government resources and capacity, as well as top leaders’ attributes are argued to play important roles. Fiscal transparency is measured by governments’ responses to open fiscal information requests of citizens and their information availability and completeness. Our findings show that economic openness, marketization, institutional capacity, and attributes of local leaders (e.g., tenure) are key drivers of fiscal transparency, and their effects on responsiveness and information completeness are slightly different. We compare our findings with research results on other countries, and theoretical and policy implications are also discussed.

Keywords: Fiscal Transparency, Provincial Governments, China

Suggested Citation

Ma, Liang and Wu, Jiannan, What Drives Fiscal Transparency? Evidence from Provincial Governments in China (April 12, 2011). 1st Global Conference on Transparency Research, Rutgers University-Newark, May 19-20, 2011 , Available at SSRN: https://ssrn.com/abstract=1807767 or http://dx.doi.org/10.2139/ssrn.1807767

Liang Ma (Contact Author)

Nanyang Centre for Public Administration ( email )

S3 B2-A28 Nanyang Avenue
Singapore, 639798
Singapore

HOME PAGE: http://www.ntu.edu.sg

Jiannan Wu

School of Public Policy and Administration ( email )

26 Xianning W Rd.
Xi'an Jiao Tong University
Xi'an, Shaanxi 710049
China

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