The Impacts of Fiscal Openness: A Review of the Evidence

Publication Details

de Renzio, P. and Wehner, J. (2015) The impacts of fiscal openness: A review of the evidence. The Global Initiative for Fiscal Transparency

Link to Source
Author
Paolo de Renzio, Joachim Wehner
Region
East Asia and Pacific (includes South East Asia), South Asia, Europe and CIS, Sub-Saharan Africa, Latin America and the Caribbean, North America, Developed Countries
Sector
Economic Policy, Public Sector Management
Sub-sector
Tax Reform , Anti-corruption/ Governance, Decentralization, Public Financial Management
Equity Focus
None specified
Review Type
Effectiveness review

Quality assessment

The authors provide a discussion of potential mechanisms for outcomes and highlight several areas for additional research, especially those that focus on multiple contexts and outcomes at a time. The systematic review, however, has several major limitations. Little information was provided on their inclusion criteria, search strategy, screening methods or analysis methods. This would make this review very difficult to replicate. The authors introduce the potential for publication bias by only including journal articles and books published in English and some unpublished literature from “reputable organizations”. There is no analysis of risk of bias of included studies, beyond a general discussion on the strengths of different study designs. Each study is narratively described and some descriptions have more numerical data than others. The tables do not provide any additional numerical data about outcomes and only provide a few details about the included studies. Outcomes are largely presented in terms of significance, which can lead to vote counting. 

Source link

http://www.fiscaltransparency.net/resourcesfiles/files/20150704112.pdf

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