Budget Forecast Errors in Spanish Municipalities: The Role of Transparency

Does budget transparency effectively limit the use of creative accounting to circumvent fiscal rules? Through examining a Spanish reform that limited the obligation to provide regular budget information, I study the effect of relaxing transparency rules on budget forecast errors. After the reform, m...

Full description

Bibliographic Details

Published in:	MAGKS - Joint Discussion Paper Series in Economics (Band 27-2023)
Main Author:	García, Israel
Format:	Work
Language:	English
Published:	2023
Subjects:	Budget transparency Gender Fiscal rules Spanish municipalities Political forecast cycles Madrid region Wirtschaft Difference–in–differences Economics
Online Access:	PDF Full Text
Tags:	Add Tag No Tags, Be the first to tag this record!