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The determinants of fiscal transparency in Chinese city-level governments

Sun, Shuo and Andrews, Rhys 2019. The determinants of fiscal transparency in Chinese city-level governments. Local Government Studies 10.1080/03003930.2019.1608828
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Abstract

The transparency of the fiscal performance of governments has attracted attention from researchers, policy-makers and practitioners around the world. This study examines the determinants of fiscal transparency in the city-level governments of China, which has become a key issue in the drive to modernise the Chinese state. Employing cross-sectional data from the 2017 Statistical Yearbooks published by the official statistical institutions and the 2017 Fiscal transparency report of city-level governments edited by the Tsinghua University, this study finds that economic development, economic openness, and dependence on transfer payments are associated with weaker fiscal transparency. Large cities, those with high levels of internet usage and cities higher up within the Chinese administrative hierarchy are associated with stronger fiscal transparency. The theoretical and practical implications of these findings are discussed.

Item Type: Article
Date Type: Published Online
Status: In Press
Schools: Business (Including Economics)
Publisher: Taylor & Francis
ISSN: 0300-3930
Date of First Compliant Deposit: 12 April 2019
Date of Acceptance: 12 April 2019
Last Modified: 16 May 2019 14:15
URI: http://orca.cf.ac.uk/id/eprint/121761

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