Fiscal Illusion at the Local Level: Empirical Evidence for the Flemish Municipalities

Bruno Heyndels and Carine Smolders ()

Public Choice, 1994, vol. 80, issue 3-4, 325-38

Abstract: 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

Date: 1994
References: Add references at CitEc
Citations: View citations in EconPapers (28)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:pubcho:v:80:y:1994:i:3-4:p:325-38

Ordering information: This journal article can be ordered from
http://www.springer. ... ce/journal/11127/PS2

Access Statistics for this article

Public Choice is currently edited by WIlliam F. Shughart II

More articles in Public Choice from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().