ABSTRACT

By using a sample of 140 Spanish municipalities for the period 2008-2018, our results show that the gender of the mayor and the percentage of women councillors in local governments influence budget deviations both in expenditures and revenues. Concretely, municipalities with women mayors and more female members tend to overestimate revenues and underestimate expenditures; but these effects turn contrary when the number of female councillors increases, resulting in a better financial situation. Then, we may conclude that women could contribute to the financial health of local governments once they have enough representation.

中文翻译：

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性别在预算偏差中是否重要？西班牙地方政府的实证评估

摘要

通过使用 2008-2018 年期间 140 个西班牙城市的样本，我们的结果表明，市长的性别和地方政府中女性议员的百分比会影响支出和收入的预算偏差。具体而言，女性市长和女性成员较多的城市往往高估收入而低估支出；但是，当女性议员人数增加时，这些影响会变得相反，从而导致更好的财务状况。然后，我们可以得出结论，一旦女性有足够的代表性，她们就可以为地方政府的财务健康做出贡献。