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The Empirical Analysis of Fiscal Illusion

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Author Info
 Dollery, Brian E
Worthington, Andrew C

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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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Publisher Info
Article provided by Blackwell Publishing 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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  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. [Downloadable!]
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  2. Aradhna Krishna & Joel Slemrod, 2003. "Behavioral Public Finance: Tax Design as Price Presentation," Asia-Pacific Financial Markets, Springer, vol. 10(2), pages 189-203, March. [Downloadable!] (restricted)
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  3. 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.
  4. 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. [Downloadable!]
  5. Amy Finkelstein, 2007. "E-ZTax: Tax Salience and Tax Rates," NBER Working Papers 12924, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  6. Rupert Sausgruber & Jean-Robert Tyran, 2008. "Tax Salience, Voting, and Deliberation," Discussion Papers 08-21, University of Copenhagen. Department of Economics. [Downloadable!]
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  7. Luiz De Mello, 2001. "Fiscal federalism and government size in transition economies: the case of Moldova," Journal of International Development, John Wiley & Sons, Ltd., vol. 13(2), pages 255-268. [Downloadable!]
  8. Peter Haug, 2009. "Shadow Budgets, Fiscal Illusion and Municipal Spending: The Case of Germany," IWH Discussion Papers 9-09, Halle Institute for Economic Research. [Downloadable!]
  9. 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. [Downloadable!]
  10. John Hasseldine & Peggy Hite & Norman Gemmell, 2006. "Alternative Methods of Taxing Personal Income: Administrative Issues," International Studies Program Working Paper Series, at AYSPS, GSU paper0633, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
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