Following the money: The political determinants of E-fiscal transparency in US states

摘要

This research utilizes a unique panel data set (2009 to 2013) on the evolution of US state fiscal transparency websites and explores the political determinants of E-fiscal transparency. The dynamic panel data analysis reveals that divided government and Democratic governor exert a positive effect on state e-fiscal transparency, while the effect of political polarization is shown to be negative. Furthermore, there is some evidence to show that the fiscal variable of debt stock moderates the relationship between democratic political ideology and state E-fiscal transparency. Finally, there is a positive spillover effect in state E-fiscal transparency.