Evidence of Poverty Impact from Institutional Change: A Review of the Evidence on Open BudgetingCristina Ling and Dawn RobertsWorld Bank InstituteCapacity Development and Results10/7/2013This paper investigates the question of whether there is evidence linking open budgeting to reductions in poverty and improvements in the lives of the poor. It explores the impacts of key institutional changes of transparency, accountability and participation and the conditions under which they are effective.