Title Shining a light on the mysteries of state : the origins of fiscal transparency in Western Europe / Timothy C. Irwin

Published Washington, D.C. : International Monetary Fund, 2013

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Description 1 online resource Series IMF working paper ; WP/13/219 IMF working paper ; WP/13/219. Contents Cover; Contents; I. Overview; II. Fiscal Transparency in Ancient Greece and Rome; III. Accountability in the Medieval City-States of Northern Italy; IV. Medieval Parliamentary Scrutiny of Royal Accounts; V. Absolutism and Fiscal Secrecy in the 1600s and 1700s; Figures; 1. England: Index of the Real Price of Books, 1300-1860; Tables; 1. Adoption of Double-Entry Bookkeeping by Selected European Governments; VI. British Parliamentary Demands for Information in the 1600s; VII. The French Government's 1781 Report on Public Finances; 2. United Kingdom: Public Debt, 1692-2010 VIII. Acceptance of the Principle of Transparency in the Late 1700sIX. An "Avalanche of Data," 1820-1850; 2. Early Publication of Budgets or Accounts; X. Debates about the Details; XI. Conclisions; References Summary The extent of fiscal transparency in Western Europe has varied over the centuries. Although ancient Greek, Roman, and medieval governments were sometimes open about their finances, the absolute monarchies of the 1600s and 1700s shrouded them in mystery. Factors that have encouraged transparency include (i) the sharing of political power and rulers' need to persuade creditors to lend and taxpayers' representatives to approve new taxes; (ii) the spread of technological innovations that reduce the costs of storing and transmitting information; and (iii) the acceptance of political theories that emphasize accountable government and public discussion of government policy Notes Print version record Subject Finance, Public -- Europe -- History Transparency in government -- Europe -- History Finance, Public -- Accounting -- Law and legislation -- Europe Finance, Public Finance, Public -- Accounting -- Law and legislation Transparency in government Europe Genre/Form History Form Electronic book ISBN 1306193575 9781306193573 9781484350621 1484350626

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