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The Empirical Analysis of Fiscal Illusion

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Author Info

  • Dollery, Brian E
  • Worthington, Andrew C

Abstract

This paper examines the empirical analysis of the five main hypotheses subsumed under the generic term fiscal illusion. After placing these hypotheses within a common theoretical framework, the paper attempts to evaluate empirical research into the revenue-complexity hypothesis, the revenue-elasticity hypothesis, the flypaper effect, renter illusion, and debt illusion. Copyright 1996 by Blackwell Publishers Ltd

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Bibliographic Info

Article provided by Wiley Blackwell in its journal Journal of Economic Surveys.

Volume (Year): 10 (1996)
Issue (Month): 3 (September)
Pages: 261-97

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Handle: RePEc:bla:jecsur:v:10:y:1996:i:3:p:261-97

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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0950-0804

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Cited by:
  1. Rupert Sausgruber & Jean-Robert Tyran, . "Testing the Mill hypothesis of fiscal illusion," Discussion Papers 04-18, University of Copenhagen. Department of Economics, revised Sep 2004.
  2. Rupert Sausgruber & Jean-Robert Tyran, 2008. "Tax Salience, Voting, and Deliberation," Working Papers 2009-25, Faculty of Economics and Statistics, University of Innsbruck.
  3. Sedmihradská, Lucie & Haas, Jakub, 2012. "Budget transparency and fiscal performance: Do open budgets matter?," MPRA Paper 42260, University Library of Munich, Germany.
  4. Ashworth, John & Heyndels, Bruno, 2000. "A schema-theoretic approach to politicians' definitions of tax issues," Journal of Economic Psychology, Elsevier, vol. 21(1), pages 21-41, February.
  5. International Monetary Fund, 1999. "Fiscal Federalism and Government Size in Transition Economies - The Case of Moldova," IMF Working Papers 99/176, International Monetary Fund.
  6. Dahlby, Bev, 2009. "The Marginal Cost of Public Funds and the Flypaper Effect," Working Papers 2009-17, University of Alberta, Department of Economics, revised 01 Jun 2010.
  7. Andrew Worthington & Brian Dollery, 2000. "Efficiency Measurement in the Local Public Sector: Econometric and Mathematical Programming Frontier Techniques," School of Economics and Finance Discussion Papers and Working Papers Series 078, School of Economics and Finance, Queensland University of Technology.
  8. Mark McGillivray & Oliver Morrissey, 2000. "Aid fungibility in Assessing Aid: red herring or true concern?," Journal of International Development, John Wiley & Sons, Ltd., vol. 12(3), pages 413-428.
  9. Dash, Bharatee Bhusana & Raja, Angara V., 2012. "Political Determinants of the Allocation of Public Expenditures: A Study of the Indian States," Working Papers 12/101, National Institute of Public Finance and Policy.
  10. Dell'Anno, Roberto & Dollery, Brian, 2012. "Comparative fiscal illusion: A fiscal illusion index for the European Union," MPRA Paper 42537, University Library of Munich, Germany.
  11. John Hasseldine & Peggy Hite & Norman Gemmell, 2006. "Alternative Methods of Taxing Personal Income: Administrative Issues," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0633, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  12. Gemmell, Norman & Morrissey, Oliver & Pinar, Abuzer, 1999. "Fiscal illusion and the demand for government expenditures in the UK," European Journal of Political Economy, Elsevier, vol. 15(4), pages 687-704, November.
  13. Gemmell, Norman & Morrissey, Oliver & Pinar, Abuzer, 2003. "Tax perceptions and the demand for public expenditure: evidence from UK micro-data," European Journal of Political Economy, Elsevier, vol. 19(4), pages 793-816, November.
  14. Antti Moisio, 1998. "The effects of change in grants-in-aid regime and cuts on grants on municipalities' expenditures in Finland," ERSA conference papers ersa98p296, European Regional Science Association.
  15. Buehn, Andreas & Dell'Anno, Roberto & Schneider, Friedrich, 2012. "Fiscal illusion and the shadow economy: Two sides of the same coin?," MPRA Paper 42531, University Library of Munich, Germany.
  16. Amy Finkelstein, 2007. "E-ZTax: Tax Salience and Tax Rates," NBER Working Papers 12924, National Bureau of Economic Research, Inc.
  17. Peter Haug, 2009. "Shadow Budgets, Fiscal Illusion and Municipal Spending: The Case of Germany," IWH Discussion Papers 9, Halle Institute for Economic Research.

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