Fiscal Illusion at the Local Level: Empirical Evidence for the Flemish Municipalities
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
To our knowledge, this item is not available for
download. To find whether it is available, there are three
1. Check below under "Related research" 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.
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: (Guenther Eichhorn)or (Christopher F. Baum)
If references are entirely missing, you can add them using this form.