The Theory of Fiscal Illusion in a Constitutional Perspective

Domenico Da Empoli
Additional contact information
Domenico Da Empoli: University of Rome “La Sapienzaâ€

Public Finance Review, 2002, vol. 30, issue 5, 377-384

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.

Date: 2002
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/109114210203000504 (text/html)

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:sae:pubfin:v:30:y:2002:i:5:p:377-384

DOI: 10.1177/109114210203000504

Access Statistics for this article

More articles in Public Finance Review
Bibliographic data for series maintained by SAGE Publications ().