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Determinants of subnational budget/fiscal transparency: a review of empirical evidence
Branko Stanić* 
Review article | Year: 2018 | Pages: 449 - 486 | Volume: 42 | Issue: 4 Received: March 22, 2018 | Accepted: November 9, 2018 | Published online: December 14, 2018
|
FULL ARTICLE
FIGURES & DATA
REFERENCES
CROSSMARK POLICY
METRICS
LICENCING
PDF
|
Budget Reports
|
Specific disclosures
|
Integrity, control and accountability
|
|
The budget
|
Economic assumptions
|
Accounting policies
|
|
Pre-budget report
|
Tax expenditures
|
Systems and responsibility
|
|
Monthly reports
|
Financial assets and liabilities
|
Audit
|
|
Mid-year report
|
Non-financial assets
|
Public and parliamentary scrutiny
|
|
Year-end report
|
Employee pension obligations
|
|
|
Pre-election report
|
Contingent liabilities
|
|
|
Long-term report
|
|
|
Source: OECD (2002).
|
Financial
|
%
|
|
Debt
|
40
|
|
Government's
wealth
|
35
|
|
Budget
(im)balance
|
35
|
|
Leverage
|
20
|
|
Intergovernmental
transfers
|
15
|
|
Municipal
size
|
10
|
|
Political
|
|
|
Political
competition
|
55
|
|
Political
ideology
|
55
|
|
Voter
turnout
|
45
|
|
Executive
features
|
35
|
|
Governance
type
|
20
|
|
E-government
achievements
|
15
|
|
Citizens and the media
|
|
|
Population
size/density
|
60
|
|
Citizens'
characteristics (education, age, gender)
|
45
|
|
Citizens'
wealth
|
35
|
|
Internet
access
|
30
|
|
Unemployment
|
25
|
|
Media
use and visibility
|
25
|
|
Category
|
Variable
|
Different measurements
|
|
Financial
|
Leverage
|
Ratio
of long-term liabilities to total assets
|
|
Ratio
of long-term liabilities to total public equity
|
|
Total
executed expenses per capita
|
|
Debt
|
Percentage
of debt in total budget
|
|
Public
debt per capita
|
|
Funding
costs of the current year budget expenditure per capita
|
|
Political
|
Political
competition
|
Divided
government; gubernatorial competition; legislative competition
|
|
1
if city council is governed by one of the majority political parties in the
country
|
|
Measure
of dispersion, i.e. the standard deviation of the percentage of votes received
by each political party
|
|
Effective
number of political parties
|
|
Margin
of victory, measured by the difference between the percentage of votes
obtained by the parties coming in first and second place
|
|
Executive
features
|
Mayor's
gender
|
|
Number
of incumbent’s consecutive terms (tenure)
|
|
Governance
type
|
1
if district councils, 0 regional or city councils
|
|
1
if provincial capitals
|
|
Form
of government (1 if council-manager, 0 commission and council-elected
executive)
|
|
Citizens
and the media
|
Population
|
Number
of inhabitants
|
|
Population
density
|
|
Internet
access
|
Percentage
of households with home internet access
|
|
Fixed
internet access connections over 200 kilobits per second in at least one
direction per 1000 households
|
|
Internet
penetration
|
|
Unemployment
|
Unemployment
rate
|
|
Media
|
Intensity
of use of social media, measured by the number of tweets
|
|
Press
visibility
|
|
Internet
visibility
|
Source: Author.
|
Author (s)
|
Sample
|
Dependent
variable
|
Type of
disclosure
|
Method for
estimating determinants
|
Main
results (determinants)
|
|
|
Measurement
|
Time
period
|
|
|
|
|
United
States
|
|
Alt et al. (2006)
|
50 States
|
Based on Alt, Lassen, & Skilling
(2002). They measured state government budget procedures by sending
questionnaires to the budget officers of all 50 states on nine dichotomous
items regarding budget procedure issues, based on the data from the National
Association of State Budget Officers and the National Conference of State
Legislatures.
|
1972-99
|
Survey responses
|
Panel data regression analysis
|
Political competition; Political
polarization; Partisan composition of government; Debt; Budget imbalance
|
|
Styles and Tennyson (2007)
|
300 municipalities
|
They used only one indicator – a
comprehensive annual financial report (CAFR). In addition, they developed an
accessibility index to measure the ease of CAFR access, i.e. how many steps
are required to locate the report.
|
n/a
|
Online mandatory
|
Logit Regression Analysis for provision
model and OLS Regression Analysis for accessibility model
|
Population size; Income per capita;
Accounting disclosure
|
|
Bernick et al. (2014)
|
400 counties
|
Like Styles & Tennyson (2007), they
looked at a comprehensive annual financial report (CAFR) and availability
and comprehensiveness of budget information (no exact document or
information is indicated).
|
2014
|
Online mandatory
|
Ordered logit analysis
|
Counties with appointed county manager;
size of county board; counties required to submit an audit to the federal
government; Economic stress; Population age; Democratic and minority
residents; Heterogeneity of the county
|
|
Lowatcharin and Menifield (2015)
|
816 counties in twelwe US Midwestern
states
|
Categorical data, taking the numbers
from 0 to 4 with regard to the release of the following 10 items: budget,
meetings, elected officials, administrative officials, permits and zoning,
audits, contracts, lobbying, public records, and local taxes.
|
2010
|
Online proactive
|
Ordered Logistic Regression Analysis
|
Governance type; Population density;
Citizens' education; Total land area; Minority population (most extensive
model results)
|
|
Spain
|
|
Gandía and Archidona (2008)
|
130 municipalities with more than
50,000 inhabitants
|
Web disclosure index, consisting of 88
items grouped into five sections: general information, budget information,
financial information, navigation and presentation, relational web.
|
2006
|
Online voluntary
|
Multivariate Regression Analysis
|
Political competition; Public media
visibility; Internet access; Citizens' education
|
|
Serrano-Cinca et al. (2009)
|
92 local governments, including all
provincial capitals and all town halls with over 70,000 inhabitants
|
Dependent variable based on web
availability of nine documents: individual budget of the council,
consolidated budget of the council, budget of dependent entities, budget
disaggregated by economic, functional or organic classification, budget
information regarding investment, borrowing or revenue and expenditure,
individual annual accounts, consolidated annual accounts, annual accounts of
dependent entities and audit report.
|
2006
|
Online voluntary
|
Multivariate Logistic Regression
|
Population size; Budget revenues;
Political will (measured by councils’ experience with e-democracy);
Disposable family income per inhabitant
|
|
Caba-Pérez et al. (2008)
|
65 Spanish city councils, including
large cities, provincial capitals, autonomous region capitals and
municipalities with central offices of the autonomous regions’ institutions.
|
Disclosure index divided into three
sections: 1) content of information supplied, including budget and financial
information; 2) characteristics of the information disclosed, i.e.
completeness, timeliness, comparability, understandability, relevance and
reliability and 3) navigability, design and accessibility of public
financial information on the web site.
|
2007
|
Online voluntary
|
Multivariable Linear Regression
|
Cost of debt; Internet access
|
|
Guillamón et al. (2011)
|
100 largest Spanish municipalities
|
The financial transparency index based
on the data of Transparency International (TI) Spain 2008 and partly from
the questionnaire created by the authors. They observed three dimensions:
accounting and budget, municipal revenues and expenditures, and municipal
debt.
|
2008
|
Proactive, print and online
|
OLS and 2SLS regressions
|
Municipal wealth; Intergovernmental
transfers; Political ideology; Population size
|
|
del Sol (2013)
|
110 local governments that participated
in 2010 TI Spain survey
|
TI Spain disclosure index, including
five transparency areas: fiscal (accounting and budget information,
information on revenues and expenditures, information on debt), corporate,
social, procurement and contracting.
|
2010
|
Online voluntary
|
OLS and censored regression models
|
Population size; Political ideology;
Governance type (provincial capital); Tourist activity; Political ideology
|
|
De Araújo and Tejedo-Romero (2016)
|
109 municipalities
|
TI Spain disclosure index, including 80
indicators grouped into six transparency areas. Five areas used already by
Albalate (2013) and additional category on urban development/public works
transparency.
|
2012
|
Online voluntary
|
OLS and IV/2SLS regression analysis
|
Voter turnout; Political ideology;
Political competition
|
|
Esteller-Moré and Polo Otero (2012)
|
691 Catalan municipalities
|
A dichotomous variable measuring budget /
fiscal transparency by looking at the nine budget information: budget
approval, final budget, budget balance, closed settlement budgets, treasury
statement, treasury surplus, net wealth statement, income statement and
indebtedness. These informations are part of annual accounts that Catalan
local governments have to deliver to the Public Audit Office for Catalonia.
|
2001-2007
|
Mandatory
|
Logit regression analysis
|
Political competition; Population size
(measuring the degree of decentralization)
|
|
Caamaño-Alegre et al. (2013)
|
33 Galician municipalities
|
Budget transparency index containing
information on the open budget process, public availability of information
and assurance of integrity. Questionnaires are sent to government officials
by using a Likert-type survey questionnaire based on the IMF’s revised Code
of Good Practices on Fiscal Transparency.
|
n/a
|
Proactive
|
OLS regression analyis
|
Debt per capita; Budget (im)balance;
Ratio of municipal public expenditure to GDP; Political competition;
Political ideology; Coalition incumbent; Voter turnout; Unemployment rate
|
|
Gandía et al. (2016)
|
145 Spanish local governments with more
than 50,000 inhabitants
|
Web 2.0 disclosure index, consisted of:
1) an ornamental disclosure index, which contains general and citizen
information; 2) information disclosure index, including the information on
public procurement, administrative agreements, government subsidies and aid,
staff, and budget and financial information; 3) relational disclosure index,
which represents the presentation, navigability and interaction abilities of
the web.
|
n/a
|
Online voluntary
|
Multivariate regression analysis
|
Leverage; Municipal wealth; Political
competition; Political ideology; Citizens' education; Social media use;
Press visibility; Internet visibility
|
|
De Araujo and Tejedo-Romero (2017)
|
100 largest Spanish municipalities
|
TI Spain disclosure index.
|
2008-2010,
2012, 2014
|
Online voluntary
|
Balanced panel data regression analysis
|
Mayor's gender; Woman’s representation
in municipal council
|
|
Other
countries
|
|
Laswad et al. (2005)
|
86 local governments in New Zealand
|
A dichotomous variable, indicating
whether or not the local authority publishes financial information on the
web. It is considered that local authority delivers information if at least
one of four documents that represent voluntary internet financial reporting
was published. Four documents are: financial highlights, annual reports,
annual plan, and combinations of annual reports, plans and financial
highlights.
|
n/a
|
Online voluntary
|
Multivariate logit regression
|
Leverage; Municipal wealth; Press
visibility; Type of council
|
|
García-Tabuyo et al. (2016)
|
40 largest municipalities in each of
the five Central America countries – El Salvador, Nicaragua, Panama,
Guatemala and Honduras
|
Index of mandatory and index of
voluntary disclosure based on 94 items grouped into four transparency categories:
municipal government, relations with citizens and society,
economic-financial transparency and service-procurement transparency. The
ratio of voluntary and legal items differs depending on the observed
country.
|
Salvador
(2010), Guatemala (2008), Honduras (2006), Nicaragua (2007), Panama (2002)
|
Online proactive
|
Tobit Regression Analysis
|
The maturity of the FOI law (mandatory
disclosure); Internet access; Voter turnout (voluntary disclosure)
|
|
Zuccolotto and Teixeira (2014)
|
26 Brazilian states
|
State transparency index developed by
Biderman and Pottomatti (2010), consisting of three parameters: content,
time series and update frequency, and usability.
|
2010
|
Online proactive
|
Multiple linear regression analysis
|
Socioeconomic factors: education,
employment and income, and health indicators; Fiscal factors
|
|
Ma and Wu (2011)
|
31 Chinese provinces
|
Disclosure index based on resposiveness
and information completeness as two basic dimensions. It is measured by
governments' responses to 113 open fiscal information requests of citizens,
including 66 items for government accounts, 30 items for social security
accounts and 17 items for state owned enterprises accounts.
|
2008-2009
|
Reactive
|
Seemingly Unrelated Regressions (SUR)
model with random effects
|
Economic openness; Marketization;
Budget (im)balance; Incumbent's tenure
|
|
Gesuele et al. (2017)
|
287 municipalities, 142 Italian and 145
Spanish municipalities
|
Two indexes: a) e-disclosure website
index, which measures interaction level among citizens and municipalities
using official or mandatory disclosure channel by looking for the 13 items,
including the publication of financial statements from the municipality and
from the controlled company and municipalities' assets and revenues; b)
social media usage index, which measures the voluntary disclosure via social
media such as Facebook and Twitter.
|
2013
|
Online proactive
|
Tobit regression (stepwise approach)
|
Leverage; Internet visibility; Citizens
wealth (measured by economic activity per capita)
|
|
Tavares and da Cruz (2017)
|
278 Portuguese municipalities
|
TI Portugal disclosure index,
consisting of 76 indicators, grouped into the seven dimensions: 1)
Organizational information, social composition and operation of the
municipality; 2) Plans and planning; 3) Local taxes, rates, service charges,
and regulations; 4) Relationship with citizens; 5) Public procurement; 6)
Economic and financial transparency; and 7) Urban planning and land use
management.
|
2013
|
Online proactive
|
OLS regressions
|
Financial autonomy; Mayor's gender;
Tenure; Political competition; Unemployment rate; Population age
|
|
Variable name
|
Variable measurement
|
Correlation
of determinants
|
|
|
Positive
|
Negative
|
Non-significant
|
|
|
Municipal size
|
Average total assets; average total revenues
|
-
|
-
|
Laswad et al., 2005
|
|
|
Budget revenues
|
Serrano-Cinca et al., 2009
|
-
|
-
|
|
|
Leverage
|
Ratio of long-term liabilities to total assets; ratio of long-term
liabilities to total public equity
|
Laswad et al., 2005
|
-
|
-
|
|
|
Total executed expenses per capita
|
Gandía et al., 2016
|
-
|
Gandía and Archidona, 2008
|
|
|
The level of leverage (not specified)
|
Gesuele et al., 2017
|
-
|
-
|
|
|
|
Government's wealth
|
Municipality's own revenue per capita
|
Gandía et al., 2016; Laswad et al., 2005
|
-
|
Gandía and Archidona, 2008
|
|
|
Budget revenue per capita
|
-
|
-
|
Ma and Wu, 2011)
|
|
|
Tax revenues per capita
|
Guillamón et al., 2011
|
-
|
Caamaño-Alegre et al., 2013
|
|
|
GDP per capita
|
-
|
-
|
Ma and Wu, 2011 (positive for completeness, but insignificant for
provision of information)
|
|
|
Dichotomous variable (1 if the city hall has municipal bonds in
circulation)
|
-
|
-
|
Serrano-Cinca et al., 2009
|
|
|
Debt
|
Percentage of debt in total budget
|
-
|
-
|
del Sol, 2013
|
|
|
Public debt per capita
|
Caamaño-Alegre et al., 2013; De Araújo and Tejedo-Romero, 2017; Styles and
Tennyson, 2007
|
Alt et al. (2006)
|
De Araújo and Tejedo-Romero, 2016; Guillamón et al., 2011
|
|
|
Funding costs of the current year budget expenditure per capita
|
Caba-Pérez et al., 2008
|
-
|
-
|
|
|
Intergovernmental transfers
|
Ratio of total transfers to the total amount of non-financial revenues.
They have also observed current and capital transfers separately.
|
-
|
-
|
Esteller-Moré and Polo Otero, 2012
|
|
|
Regional and central transfers per capita
|
Guillamón et al., 2011
|
-
|
-
|
|
|
Total current and capital transfers
|
-
|
-
|
Caba-Pérez et al., 2008
|
|
|
Budget im(balance)
|
Fiscal imbalance, i.e. higher surpluses and deficits
|
Alt et al.,2006
|
-
|
-
|
|
|
Budget balance per capita (lowering deficit)
|
Caamaño-Alegre et al., 2013
|
-
|
-
|
|
|
Budget deficit, natural logarithm
|
Ma and Wu, 2011
|
-
|
-
|
|
|
Deficit per capita
|
-
|
-
|
Esteller-Moré and Polo Otero, 2012; Guillamón et al., 2011
|
|
|
Deficit or surplus as a percentage of total budget
|
-
|
-
|
del Sol, 2013
|
|
|
Investment pc; tax burden pc; ratio of the tax revenues to operating
revenues; ratio of financial to total expenses; ratio of operating to total
expenses
|
-
|
-
|
Serrano-Cinca et al., 2009
|
|
|
Other financial variables
|
Capital investment per capita
|
De Araújo anf Tejedo-Romero, 2016
|
-
|
-
|
|
|
Fiscal pressure, measured by per capita tax and non-tax revenue, and the
sale of goods and services of the public administrations
|
-
|
-
|
Caba-Pérez et al., 2008
|
|
|
Fiscal pressure, measured by total direct and indirect taxes per capita
|
De Araújo and Tejedo-Romero, 2017
|
-
|
-
|
|
|
Index of financial autonomy (derived from taxes and fees)
|
Gesuele et al., 2017 (significant in one of three models)
|
-
|
-
|
|
|
Financial position, measured by the ratio of primary government's
unrestricted net assets to total expenses
|
Styles and Tennyson, 2007
|
-
|
-
|
|
|
Financial autonomy (proportion of local taxes, fees and other charges)
|
Tavares and da Cruz, 2017
|
-
|
-
|
|
|
Ratio of municipal public expenditure to GDP
|
Caamaño-Alegre et al., 2013
|
-
|
-
|
|
|
Municipalities with a certificate of achievement for excellence in
accounting reporting
|
Styles and Tennyson, 2007
|
-
|
-
|
|
|
Variable
name
|
Variable
measurement
|
Correlation
of determinants
|
|
|
Positive
|
Negative
|
Non-significant
|
|
|
Political competition
|
a) Divided government - dichotomous variable taking the value 1 if
different parties control the executive and legislature, 0 otherwise;
b) Gubernatorial competition, measured by the share of Democratic votes
in the gubernatorial election, capturing absolute deviatians from one half;
c) Legislative competition - Democratic seat shares in the upper and
lower houses
|
-
|
Alt et al. 2006
|
-
|
|
|
Ratio of candidates to council positions available
|
-
|
-
|
Laswad et al., 2005
|
|
|
Number of political parties in the city council
|
-
|
-
|
Gandía and Archidona, 2008
|
|
|
Dichotomic variable, 1 if city council is governed by one of the majority
political parties in the country
|
Gandía and Archidona, 2008
|
Gandía et al., 2016
|
-
|
|
|
Ratio of candidates to councillors elected
|
-
|
-
|
Serrano-Cinca et al., 2009
|
|
|
Ratio of councillors elected for the party in power to the total number
of elected councillors
|
-
|
-
|
Caba-Pérez et al., 2008
|
|
|
Measure of dispersion, i.e. the standard deviation of the percentage of
votes received by each political party (the greater the dispersion of votes
among political parties, the smaller the electoral competition)
|
Esteller-Moré and Polo Otero, 2012 (non-significant for big municipalities)
|
-
|
Caba-Pérez et al., 2008
|
|
|
Effective number of political parties, according to Laakso and
Taagapera's (1979) calculation
|
Caamaño-Alegre et al., 2013
|
-
|
-
|
|
|
Margin of victory, measured by the difference between the percentage of
votes obtained by the parties coming in first and second place. The lower the
difference the higher the electoral competition
|
Tavares and da Cruz, 2017
|
De Araújo and Tejedo-Romero, 2016
|
De Araújo and Tejedo-Romero, 2017
|
|
|
Political ideology
|
Political orientation of the municipal majority and/or mayor
|
-
|
-
|
Esteller-Moré and Polo Otero, 2012; García-Tabuyo et al., 2016; Gesuele
et al., 2017; Serrano-Cinca et al., 2009; Tavares and da Cruz, 2017
|
|
|
1 if left-wing municipal majority
|
Gandía et al., 2016; Guillamón et al., 2011
|
-
|
-
|
|
|
1 if left incumbent
|
Caamaño-Alegre et al., 2013; del Sol, 2013
|
De Araújo and Tejedo-Romero, 2016, 2017
|
-
|
|
|
Executive
|
Mayor's gender (1 if female)
|
De Araújo and Tejedo-Romero, 2017; Tavares and da Cruz, 2017
|
Gesuele et al., 2017 (significant in one of three models)
|
De Araújo and Tejedo-Romero, 2016; Guillamón et al., 2011
|
|
|
1 in the case of coalition incumbents
|
-
|
Caamaño-Alegre et al., 2013
|
-
|
|
|
Mayor's age and education
|
-
|
-
|
Tavares and da Cruz, 2017)
|
|
|
Number of incumbent’s consecutive terms
|
Ma and Wu, 2011
|
Tavares and da Cruz, 2017
|
-
|
|
|
Governance type
|
1 district councils, 0 regional or city councils
|
-
|
Laswad et al., 2005
|
-
|
|
|
1 provincial capitals
|
-
|
del Sol, 2013
|
-
|
|
|
Form of government (1 council-manager, 0 commission and council-elected
executive)
|
Lowatcharin and Menifield, 2015
|
-
|
-
|
|
|
1 city-manager governance structure
|
-
|
-
|
Styles and Tennyson, 2007
|
|
|
|
|
Voter turnout
|
Percentage of citizen participation in local elections
|
Caamaño-Alegre et al., 2013; De Araújo and Tejedo-Romero, 2017
(simplified model)
|
García-Tabuyo et al., 2016 (voluntary disclosure); De Araújo and
Tejedo-Romero, 2016; De Araújo and Tejedo-Romero, 2017 (extensive models)
|
García-Tabuyo et al., 2016 (mandatory disclosure); del Sol, 2013;
Guillamón et al., 2011; Serrano-Cinca et al., 2009; António F. Tavares and da
Cruz, 2017
|
|
|
Voter abstention, representing the percentage of population who did not
vote
|
-
|
Esteller-Moré and Polo Otero, 2012 (big municipalities)
|
Esteller-Moré and Polo Otero, 2012 (whole sample and small
municipalities)
|
|
|
E-government achievements
|
Number of e-democracy actions implemented
|
Serrano-Cinca et al., 2009
|
-
|
-
|
|
|
E-government development, measured by the score in open information,
online business, user satisfaction, properties and design, and daily
operation
|
-
|
-
|
Ma and Wu, 2011 (positive for fiscal completeness)
|
|
|
Institutional capacity variable, measured by Open Government Information
(OGI)
|
-
|
-
|
Ma and Wu, 2011 (positive for fiscal completeness)
|
|
|
Municipal IT capacity, measured by the number of IT employees
|
-
|
-
|
Tavares and da Cruz, 2017
|
|
|
Other political variables
|
Counties with appointed county managers; Size of county board; Counties
required to submit an audit to the federal government
|
Bernick et al., 2014
|
-
|
-
|
|
|
Political polarization (for measurement see Hanssen (2004))
|
Alt et al., 2006
|
-
|
-
|
|
|
Two-party and multi-party coalition in the city council
|
-
|
-
|
Serrano-Cinca et al., 2009
|
|
|
Woman’s representation in municipal council, measured as a percentage of
female members in municipal council
|
De Araújo and Tejedo-Romero, 2017
|
-
|
-
|
|
|
1 if incumbent's party does not hold a majority of seats in the council
|
-
|
-
|
Tavares and da Cruz, 2017
|
|
|
The maturity of the FOI law, i.e. how long has it been in force; number
of sanctions stipulated in the FOI law
|
-
|
García-Tabuyo et al., 2016 (mandatory disclosure)
|
-
|
|
|
Variable
name
|
Variable
measurement
|
Correlation
of determinants
|
|
Positive
|
Negative
|
Non-significant
|
|
Population
|
Number of inhabitants
|
De Araújo and Tejedo-Romero, 2016; del Sol, 2013; Guillamón et al., 2011;
Serrano-Cinca et al., 2009; Styles and Tennyson, 2007
|
Esteller-Moré and Polo Otero, 2012 (non-linear relationship)
|
Caamaño-Alegre et al., 2013; Caba-Pérez et al., 2008; Gandía and
Archidona, 2008; García-Tabuyo et al., 2016; António F. Tavares and da Cruz,
2017
|
|
Population density, measured in persons per square mile
|
Lowatcharin and Menifield, 2015
|
-
|
-
|
|
Internet access
|
Percentage of households with home internet access
|
Gandía and Archidona, 2008 (budget disclosure); Caba-Pérez et al., 2008;
De Araújo and Tejedo-Romero, 2017
|
-
|
Gandía and Archidona, 2008 (financial disclosure)
|
|
Fixed internet access connections over 200 kilobits per second in at
least one direction per 1000 households
|
Lowatcharin and Menifield, 2015 (simplest model)
|
-
|
Lowatcharin and Menifield, 2015 (most extensive models)
|
|
Internet penetration as a measure for the development of ICT
infrastructure
|
García-Tabuyo et al., 2016 (mandatory disclosure)
|
García-Tabuyo et al., 2016 (voluntary disclosure)
|
-
|
|
Percentage of netizens
|
-
|
-
|
Ma and Wu, 2011
|
|
Citizens’ characteristics
|
Citizen education attainment
|
Gandía and Archidona, 2008 (budget disclosure); Gandía et al., 2016;
Lowatcharin and Menifield, 2015
|
-
|
Gandía and Archidona, 2008) (financial disclosure); Caba-Pérez et al.,
2008; De Araújo and Tejedo-Romero, 2017; Ma and Wu, 2011; Serrano-Cinca et
al., 2009; António F. Tavares and da Cruz, 2017
|
|
Citizens' age, measured by the percentage of the population aged 65 and
over
|
Esteller-Moré and Polo Otero, 2012 (whole sample and big municipalities);
del Sol, 2013
|
-
|
Esteller-Moré and Polo Otero, 2012 (small municipalities); Ma and Wu,
2011
|
|
Citizens' age, measured by the average age of the municipal population
|
-
|
Tavares and da Cruz, 2017
|
-
|
|
Citizens' age, measured by the median age of population
|
-
|
-
|
Lowatcharin and Menifield, 2015
|
|
Gender, measured by the percentage of men over the total local population
|
-
|
-
|
del Sol, 2013
|
|
Citizens' wealth
|
Disposable family income per inhabitant
|
Serrano-Cinca et al., 2009
|
-
|
-
|
|
Personal income per capita
|
Lowatcharin and Menifield, 2015; Styles and Tennyson, 2007
|
-
|
Lowatcharin and Menifield, 2015 (after controlling for state effects); Guillamón
et al., 2011
|
|
Percentage of population below the poverty level
|
-
|
-
|
Lowatcharin and Menifield, 2015
|
|
The value of economic activity per capita
|
Gesuele et al., 2017
|
-
|
del Sol, 2013
|
|
Purchase power index
|
-
|
-
|
Tavares and da Cruz, 2017
|
|
Unemployment
|
Unemployment rate
|
De Araújo and Tejedo-Romero, 2017
|
Caamaño-Alegre et al., 2013; De Araújo and Tejedo-Romero, 2016; del Sol,
2013; Tavares and da Cruz, 2017
|
-
|
|
Media
|
Having Twitter and / or Facebook accounts
|
-
|
-
|
Gandía et al., 2016
|
|
Intensity of use of social media, measured by the number of tweets
|
Gandía et al., 2016
|
-
|
-
|
|
Intensity of use of social media, measured by the Facebook likes
|
-
|
-
|
Gandía et al., 2016
|
|
Press visibility
|
Gandía and Archidona, 2008; Gandía et al., 2016; Laswad et al., 2005
|
-
|
Gesuele et al., 2017
|
|
Internet visibility
|
Gandía and
Archidona, 2008; Gandía et al., 2016; Gesuele et al., 2017
|
-
|
Serrano-Cinca et al., 2009
|
|
Other variables
|
Degree of community involvement, measured by the number of civic
associations divided by the number of inhabitans
|
-
|
-
|
Serrano-Cinca et al., 2009
|
|
Total land area
|
Lowatcharin and Menifield, 2015 (most extensive model)
|
-
|
-
|
|
Percentage of population change over the years
|
Lowatcharin and Menifield, 2015 (more simplified models)
|
-
|
-
|
|
Minority, measured by the percentage of nonwhite population
|
Lowatcharin and Menifield, 2015
|
-
|
-
|
|
Index of tourist activity per capita
|
-
|
del Sol, 2013
|
-
|
|
|
December, 2018
IV/2018
|
