The 2013 literature review by a DFID governance advisor The impact of PFM interventions on corruption (pdf)  reviews existing evidence on the effectiveness of PFM measures on different types of corruption. It finds that PFM measures are more likely to reduce petty corruption than grand corruption. There is strong evidence that reducing incentives and opportunities for corruption has a stronger effect than increasing sanctions. The author suggests that tax and budget reforms have the strongest effect on reducing corruption. It also emphasises the need to measure the direct impact of PFM reforms, not just the assumed impact.