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The Empirical Analysis of Fiscal Illusion

Brian Dollery () and Andrew Worthington ()

Journal of Economic Surveys, 1996, vol. 10, issue 3, 261-97

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. Copyright 1996 by Blackwell Publishers Ltd

Date: 1996
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Handle: RePEc:bla:jecsur:v:10:y:1996:i:3:p:261-97