Democratization and budget openness: Evidence from Hong Kong, Macao and Taiwan

The existing literature postulates that budget openness often improves at critical moments of democratization. Hong Kong, Macao and Taiwan, which are transitional regimes currently experiencing different regime trajectories, should be ideal places to test the validity of this theory. By examining whether and how open budget reforms in Hong Kong, Macao and Taiwan are related to their regime trajectories through historical-comparative case studies, this article aims to make an original contribution to the comparative budgeting literature by providing a new and unique set of Open Budget Survey-based case studies in the context of East Asian transitional regimes. Copyright © 2019 The Author(s).