THE EMPIRICAL ANALYSIS OF FISCAL ILLUSION
- 1 September 1996
- journal article
- Published by Wiley in Journal of Economic Surveys
- Vol. 10 (3) , 261-297
- https://doi.org/10.1111/j.1467-6419.1996.tb00014.x
Abstract
This paper examines the empirical analysis of the five main hypotheses subsumed under the generic term fiscal illusion. After placing these hypotheses within a common theoretical framework, the paper attempts to evaluate empirical research into the revenue‐complexity hypothesis, the revenue‐elasticity hypothesis, the flypaper effect, renter illusion, and debt illusion.Keywords
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