IDEAS home Printed from https://ideas.repec.org/a/kap/pubcho/v80y1994i3-4p325-38.html
   My bibliography  Save this article

Fiscal Illusion at the Local Level: Empirical Evidence for the Flemish Municipalities

Author

Listed:
  • Heyndels, Bruno
  • Smolders, Carine

Abstract

Fiscal illusion refers to a systematically biased perception of fiscal parameters due to demand-side error/ignorance or supply-side abusive behavior. As such, it is a component of a more general tax choice framework. This paper focuses predominantly on the empirical estimation of the four major sources of fiscal illusion, namely the flypaper effect, renter illusion, and the complexity and elasticity of tax systems. The results--based on a data set of 302 Flemish municipalities--on balance suggest the existence of important illusionary effects. Copyright 1994 by Kluwer Academic Publishers

Suggested Citation

  • Heyndels, Bruno & Smolders, Carine, 1994. "Fiscal Illusion at the Local Level: Empirical Evidence for the Flemish Municipalities," Public Choice, Springer, vol. 80(3-4), pages 325-338, September.
  • Handle: RePEc:kap:pubcho:v:80:y:1994:i:3-4:p:325-38
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hammed Amusa & Robert Mabunda & Ramos Mabugu, 2008. "Fiscal Illusion At The Local Sphere: An Empirical Test Of The Flypaper Effect Using South African Municipal Data," South African Journal of Economics, Economic Society of South Africa, vol. 76(3), pages 443-465, September.
    2. F. Forte, 1997. "The measurement of 'fiscal burden' on GDP instead than on national net value added produced: a chapter in fiscal illusion," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 50(202), pages 337-375.
    3. Allers, Maarten & de Haan, Jakob & Sterks, Cees, 2001. "Partisan Influence on the Local Tax Burden in the Netherlands," Public Choice, Springer, vol. 106(3-4), pages 351-363, March.
    4. Rhee, Pil-Woo, 1998. "Fiskale Illusion und Glory Seeking am Beispiel Koreas (1960 - 1987): Eine Fallstudie," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 98-2, University of Cologne, FiFo Institute for Public Economics.
    5. Oates, Wallace E., 2005. "Property taxation and local public spending: the renter effect," Journal of Urban Economics, Elsevier, vol. 57(3), pages 419-431, May.
    6. Lars Feld & Christoph Schaltegger, 2005. "Voters AS A Hard Budget Constraint: On the Determination of Intergovernmental Grants," Public Choice, Springer, vol. 123(1), pages 147-169, April.
    7. Brunner, Eric J. & Ross, Stephen L. & Simonsen, Becky K., 2015. "Homeowners, renters and the political economy of property taxation," Regional Science and Urban Economics, Elsevier, vol. 53(C), pages 38-49.
    8. Roberto Dell'Anno & Vincenzo Maria De Rosa, 2013. "The Relevance of the Theory of Fiscal Illusion. The Case of the Italian Tax System," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, vol. 2013(2), pages 63-92.
    9. Geys, Benny & Konrad, Kai A., . "Federalism and optimal allocation across levels of governance," Chapters in Economics, University of Munich, Department of Economics.
    10. Ashworth, John & Heyndels, Bruno, 1997. "Politicians' preferences on local tax rates: An empirical analysis," European Journal of Political Economy, Elsevier, vol. 13(3), pages 479-502, September.
    11. RICHARD, Jean-François & TULKENS, Henry & VERDONCK, Magali, 2005. "Tax interaction dynamics among Belgian municipalities 1984-1997," CORE Discussion Papers 2005048, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    12. F. Forte, 1997. "The measurement of 'fiscal burden' on GDP instead than on national net value added produced: a chapter in fiscal illusion," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 50(202), pages 337-375.
    13. Csontos, László, 1995. "Fiskális illúziók, döntéselmélet és az államháztartási rendszer reformja
      [Fiscal illusions, decision theory, and public sector reform]
      ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1118-1135.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:pubcho:v:80:y:1994:i:3-4:p:325-38. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla) or (Rebekah McClure). General contact details of provider: http://www.springer.com .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.