Institutional Quality and Fiscal Transparency

32 Pages Posted: 21 Apr 2011

See all articles by Nicolo Andreula

Nicolo Andreula

affiliation not provided to SSRN

Alberto Chong

University of Ottawa

Jorge B. Guillen


Date Written: December 2009


This paper uses new data on fiscal transparency for a cross-section of countries; these data possess several advantages. First, the data are based on in-depth reports using a standardized methodology and protocol. Second, this study covers 82 countries, more than previous comparable studies. Third, the fiscal measures used have been obtained with the collaboration of government authorities, which makes them particularly reliable. Finally, the data collection has been undertaken at a high level. These new data permit examination of a relevant but little-studied issue, the role of institutional quality in a country’s fiscal transparency. It is shown that there is in fact a causal relationship between institutions and transparency. The findings are robust to changes in specification and a host of transparency sub-measures.

Suggested Citation

Andreula, Nicolo and Chong, Alberto and Guillen, Jorge B., Institutional Quality and Fiscal Transparency (December 2009). IDB Working Paper No. 36, Available at SSRN: or

Nicolo Andreula (Contact Author)

affiliation not provided to SSRN

No Address Available

Alberto Chong

University of Ottawa ( email )

2292 Edwin Crescent
Ottawa, Ontario K2C 1H7

Jorge B. Guillen

UESAN ( email )

Alonso de Molina 1652
Lima 33

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