“…On the one hand, papers focusing on within country fiscal transparency and its determinants, based on regional or local data (looking at recently released studies, Spanish data were analyzed by: Esteller-Moré and Polo Otero (2012); Gandía and Archidona (2008); García and García-García (2010); Guillamón, Bastida, and Benito (2011);Sol (2013), U.S. State-level data were considered by James E. Alt et al (2006); Chinese data were investigated by Deng, Peng, and Wang (2013); New Zealand data were taken into account by Laswad, Fisher, and Oyelere (2005); Brazilian States were analyzed in Zuccolotto and Teixeira (2014)). On the other hand, country-level analyses (among those recently released: Andreula and Chong (2015); de Renzio and Angemi (2012); Harrison and Sayogo (2014); Ríos et al (2014); Wehner and de Renzio (2013), which are definitely less widespread.…”