When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty

Columbano, Claudio; Trombetta, Marco

doi:10.1080/09638180.2022.2118146

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2024

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“…A. Alcalá et al, 2022; Cacciatore et al, 2022; Cifuentes-Faura, 2022; Rose-Ackerman, 2021). Moreover, government transparency in periods of uncertainty is negatively related to indicators of the quality of fiscal reporting (Columbano & Trombetta, 2022). In these situations, access to information and demands for greater transparency are effective tools to eradicate corrupt practices.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Transparency on Municipal Taxation: An Empirical Analysis

Cifuentes-Faura,

Benito,

Guillamón

2024

Administration & Society

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Local government officials are accountable to citizens, who increasingly demand more transparency given the amount of taxes they pay. This paper analyses the relationship between municipal tax revenues and transparency in Spain. Based on a sample of 141 Spanish municipalities with more than 15,000 inhabitants and applying least squares regression and instrumental variable analysis based on two-stage least squares regression, we find that the most transparent municipalities collected more global taxes. Furthermore, more municipal financing through transfers from other levels of government leads to lower taxes on construction and capital gains generated by real estate transfers.

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