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Fiscal Illusion around the World

  • Roberto Dell’Anno

    ()

    (Department of Economic, Business, Legal, Commodity and Geographical Sciences, University of Foggia, Italy)

  • Paulo Mourao

    (Department of Economics, University of Minho, Braga, Portugal)

This 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 2000–08. 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).

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File URL: http://pfr.sagepub.com/content/40/2/270.abstract
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Article provided by in its journal Public Finance Review.

Volume (Year): 40 (2012)
Issue (Month): 2 (March)
Pages: 270-299

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Handle: RePEc:sae:pubfin:v:40:y:2012:i:2:p:270-299
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