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Author: | Dollery, B. Worthington, A. |
Title: | The empirical analysis of fiscal illusion |
Journal: | Journal of Economic Surveys
1996 : SEP, VOL. 10:3, p. 261-298 |
Index terms: | ECONOMICS EMPIRICAL RESEARCH FISCAL POLICY |
Language: | eng |
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. The 1990s have been characterised by an international trend towards greater accountability in government. |
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