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The Theory of Fiscal Illusion in a Constitutional Perspective

Author

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  • Domenico Da Empoli

    (University of Rome “La Sapienzaâ€)

Abstract

This article examines the theory of fiscal illusion, showing that after the international attention received, thanks to James M. Buchanan, it deserves some further reflections. In particular, this article emphasizes the general nature of the fiscal illusion processes, which can be found not only in totalitarian but also in democratic systems. At the end, the suggestion is made to remove (or at least minimize) the effects of the illusion processes and to make stable the fiscal system according to the Buchanan’s fiscal constitutional proposal.

Suggested Citation

  • Domenico Da Empoli, 2002. "The Theory of Fiscal Illusion in a Constitutional Perspective," Public Finance Review, , vol. 30(5), pages 377-384, September.
    • Handle: RePEc:sae:pubfin:v:30:y:2002:i:5:p:377-384
    DOI: 10.1177/109114210203000504
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    References listed on IDEAS

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    1. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65(2), pages 135-135.
    2. Ugo Mazzola, 1958. "The Formation of the Prices of Public Goods," International Economic Association Series, in: Richard A. Musgrave & Alan T. Peacock (ed.), Classics in the Theory of Public Finance, pages 37-47, Palgrave Macmillan.
    3. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, November.
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    Cited by:

    1. Luisa Giuriato & Alessandra Cepparulo & Matteo Barberi, 2016. "Fiscal forecasts and political systems: a legislative budgeting perspective," Public Choice, Springer, vol. 168(1), pages 1-22, July.
    2. 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.
    3. Richard E. Wagner, 2012. "Deficits, Debt, and Democracy," Books, Edward Elgar Publishing, number 14477, June.

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