Fiscal Illusion around the World
AbstractThis article estimates the magnitude of fiscal illusion around the world and evaluates whether relationships exist between fiscal illusion and a set of potential observed variables. The index of fiscal illusion is derived for approximately fifty countries over the period 2000â€“08. Using MIMIC models, the authors conclude that the structure of employment (self-employment as a percentage of total employment) and nominal marginal tax rates, by increasing the visibility of the tax burden, may constitute the greatest incentives for policy makers to distort taxpayers' perceptions. Less relevant are the determinants of fiscal illusion related to the information acquisition and processing capabilities of the taxpayer (i.e., freedom of the press and tertiary education).
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by in its journal Public Finance Review.
Volume (Year): 40 (2012)
Issue (Month): 2 (March)
Contact details of provider:
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Buehn, Andreas & Dell'Anno, Roberto & Schneider, Friedrich, 2012.
"Fiscal illusion and the shadow economy: Two sides of the same coin?,"
42531, University Library of Munich, Germany.
- Andreas Buehn & Roberto Dell'Anno & Friedrich Schneider, 2013. "Fiscal illusion and the shadow economy: Two sides of the same coin?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria 2013-21, Department of Economics, Johannes Kepler University Linz, Austria.
- Facchini, Francois, 2014. "The determinants of public spending: a survey in a methodological perspective," MPRA Paper 53006, University Library of Munich, Germany.
- Dell'Anno, Roberto & Dollery, Brian, 2012.
"Comparative fiscal illusion: A fiscal illusion index for the European Union,"
42537, University Library of Munich, Germany.
- Roberto Dellâ€™Anno & Brian Dollery, 2014. "Comparative fiscal illusion: a fiscal illusion index for the European Union," Empirical Economics, Springer, Springer, vol. 46(3), pages 937-960, May.
- Roberto Dellâ€™Anno & Jorge Martinez-Vazquez, 2013. "A Behavioral Local Public Finance Perspective on the Renterâ€™s Illusion Hypothesis," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper1303, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- H. Spencer Banzhaf & Wallace E. Oates, 2012. "On Fiscal Illusion and Ricardian Equivalence in Local Public Finance," NBER Working Papers 18040, National Bureau of Economic Research, Inc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (SAGE Publications).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.