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The Empirical Analysis of Fiscal Illusion

Citations

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Cited by:

  1. Rupert Sausgruber & Jean-Robert Tyran, 2008. "Tax Salience, Voting, and Deliberation," Discussion Papers 08-21, University of Copenhagen. Department of Economics.
  2. Cruz, Tassia & Silva, Talita, 2020. "Minimum Spending in Education and the Flypaper Effect," Economics of Education Review, Elsevier, vol. 77(C).
  3. Andreas Buehn & Roberto Dell’Anno & Friedrich Schneider, 2018. "Exploring the dark side of tax policy: an analysis of the interactions between fiscal illusion and the shadow economy," Empirical Economics, Springer, vol. 54(4), pages 1609-1630, June.
  4. Vicini, Andrea, 2011. "On the origins and main consequences of fiscal illusion. a short tribute to a big Economist: James Buchanan," MPRA Paper 60240, University Library of Munich, Germany, revised Oct 2014.
  5. Filip Matějka & Guido Tabellini, 2021. "Electoral Competition with Rationally Inattentive Voters," Journal of the European Economic Association, European Economic Association, vol. 19(3), pages 1899-1935.
  6. Maarten Allers & Jakob De Haan & Flip De Kam, 1998. "Using Survey Data To Test for Ricardian Equivalence," Public Finance Review, , vol. 26(6), pages 565-582, November.
  7. Jens Blom-Hansen, 2005. "Renter Illusion: Fact or Fiction?," Urban Studies, Urban Studies Journal Limited, vol. 42(1), pages 127-140, January.
  8. Carlos A. Vegh y Guillermo Vuletin, 2016. "Unsticking the flypaper effect using distortionary taxation," Económica, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 62, pages 185-237, January-D.
  9. Sebastian Langer & Artem Korzhenevych, 2019. "Equalization Transfers and the Pattern of Municipal Spending: An Investigation of the Flypaper Effect in Germany," Annals of Economics and Finance, Society for AEF, vol. 20(2), pages 737-765, November.
  10. Pedro Henrique Martins Prado & Cleomar Gomes da Silva, 2020. "Wagner’s Law and Fiscal Illusion: An analysis of state government finances in Brazil," Review of Development Economics, Wiley Blackwell, vol. 24(2), pages 628-643, May.
  11. Lucie Sedmihradská & Jakub Haas, 2013. "Budget Transparency and Fiscal Performance: Do Open Budgets Matter?," ACTA VSFS, University of Finance and Administration, vol. 7(2), pages 109-122.
  12. Korzhenevych, Artem & Langer, Sebastian, 2016. "The Flypaper Effect in Germany: An East-West Comparison," CEPIE Working Papers 10/16, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
  13. Marie-Estelle Binet, 2013. "The Linear Expenditure System and the Demand for Municipal Public Services: The Median Voter Specification Revisited," Urban Studies, Urban Studies Journal Limited, vol. 50(9), pages 1689-1703, July.
  14. Sunjoo Kwak & Jongmin Shon, 2022. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis," Hacienda Pública Española / Review of Public Economics, IEF, vol. 240(1), pages 3-29, March.
  15. Schnellenbach, Jan & Schubert, Christian, 2014. "Behavioral public choice: A survey," Freiburg Discussion Papers on Constitutional Economics 14/03, Walter Eucken Institut e.V..
  16. Roberto Dell'Anno & Morena De Stefano, 2014. "Un indicatore sintetico dell?Illusione Finanziaria. Un tentativo di stima per l?Italia," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(1), pages 65-92.
  17. Leonel Muinelo-Gallo, 2021. "Testing regional intergovernmental transfers effects in Uruguay," Sobre México. Revista de Economía, Sobre México. Temas en economía, vol. 2(4), pages 6-38.
  18. Martin Micheli, 2020. "Local governments’ indebtedness and its impact on real estate prices," Urban Studies, Urban Studies Journal Limited, vol. 57(5), pages 1032-1048, April.
  19. Dagney Faulk & Larita Killian, 2017. "Special Districts and Local Government Debt: An Analysis of “Old Northwest Territory” States," Public Budgeting & Finance, Wiley Blackwell, vol. 37(1), pages 112-134, March.
  20. Rupert Sausgruber & Jean-Robert Tyran, 2005. "Testing the Mill hypothesis of fiscal illusion," Public Choice, Springer, vol. 122(1), pages 39-68, January.
  21. H. Spencer Banzhaf & Wallace E. Oates, 2013. "On Fiscal Illusion in Local Public Finance: Re-Examining Ricardian Equivalence and the Renter Effect," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 511-540, September.
  22. Jérémy Boccanfuso & Antoine Ferey, 2024. "Inattention and the Taxation Bias," Journal of the European Economic Association, European Economic Association, vol. 22(3), pages 1452-1494.
  23. Sausgruber, Rupert & Tyran, Jean-Robert, 2011. "Are we taxing ourselves?," Journal of Public Economics, Elsevier, vol. 95(1), pages 164-176.
  24. Bharatee Dash & Angara Raja, 2014. "Do political determinants affect revenue collection? Evidence from the Indian states," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 61(3), pages 253-278, September.
  25. Ashworth, John & Heyndels, Bruno, 2000. "A schema-theoretic approach to politicians' definitions of tax issues," Journal of Economic Psychology, Elsevier, vol. 21(1), pages 21-41, February.
  26. Pinaki Chakraborty & Bharatee Bhusana Dash, 2017. "Fiscal Reforms, Fiscal Rule, and Development Spending: How Indian States Have Performed?," Public Budgeting & Finance, Wiley Blackwell, vol. 37(4), pages 111-133, December.
  27. repec:ces:ifodic:v:12:y:2014:i:3:p:19126467 is not listed on IDEAS
  28. Angelopoulos, Konstantinos & Economides, George & Kammas, Pantelis, 2012. "Does cabinet ideology matter for the structure of tax policies?," European Journal of Political Economy, Elsevier, vol. 28(4), pages 620-635.
  29. Yongzheng Liu & Haibo Feng, 2015. "Tax structure and corruption: cross-country evidence," Public Choice, Springer, vol. 162(1), pages 57-78, January.
  30. Andrew Abbott & Philip Jones, 2016. "Fiscal Illusion and Cyclical Government Expenditure: State Government Expenditure in the United States," Scottish Journal of Political Economy, Scottish Economic Society, vol. 63(2), pages 177-193, May.
  31. Philipp Lergetporer & Guido Schwerdt & Katharina Werner & Ludger Woessmann, 2016. "Information and Preferences for Public Spending: Evidence from Representative Survey Experiments," Working Paper Series of the Department of Economics, University of Konstanz 2016-07, Department of Economics, University of Konstanz.
  32. Roberto Dell’Anno & Brian Dollery, 2014. "Comparative fiscal illusion: a fiscal illusion index for the European Union," Empirical Economics, Springer, vol. 46(3), pages 937-960, May.
  33. Antonio Abatemarco & Roberto Dell’Anno, 2020. "Fiscal illusion and progressive taxation with retrospective voting," Economic and Political Studies, Taylor & Francis Journals, vol. 8(2), pages 246-273, April.
  34. Andrew Abbott & Philip Jones, 2013. "Procyclical government spending: a public choice analysis," Public Choice, Springer, vol. 154(3), pages 243-258, March.
  35. Aidan Vining & Anthony Boardman, 2014. "Self-interest Springs Eternal: Political Economy Reasons why Public-Private Partnerships Do Not Work as Well as Expected," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(3), pages 17-23, October.
  36. Tommaso Giommoni, 2019. "Does progressivity always lead to progress? The impact of local redistribution on tax manipulation," CESifo Working Paper Series 7588, CESifo.
  37. Gemmell, Norman & Morrissey, Oliver & Pinar, Abuzer, 1999. "Fiscal illusion and the demand for government expenditures in the UK," European Journal of Political Economy, Elsevier, vol. 15(4), pages 687-704, November.
  38. Samuele Murtinu & Giulio Piccirilli & Agnese Sacchi, 2022. "Rational inattention and politics: how parties use fiscal policies to manipulate voters," Public Choice, Springer, vol. 190(3), pages 365-386, March.
  39. Hammed Amusa & Robert Mabunda & Ramos Mabugu, 2008. "Fiscal Illusion At The Local Sphere: An Empirical Test Of The Flypaper Effect Using South African Municipal Data1," South African Journal of Economics, Economic Society of South Africa, vol. 76(3), pages 443-465, September.
  40. Antti Moisio, 1998. "The effects of change in grants-in-aid regime and cuts on grants on municipalities' expenditures in Finland," ERSA conference papers ersa98p296, European Regional Science Association.
  41. Aidan Vining & Anthony Boardman, 2014. "Self-interest Springs Eternal: Political Economy Reasons why Public-Private Partnerships Do Not Work as Well as Expected," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(03), pages 17-23, October.
  42. Mehiriz, Kaddour, 2016. "The impacts of intergovernmental grants on municipal infrastructure: Evidence from the Canada-Quebec infrastructure works 2000 program," Evaluation and Program Planning, Elsevier, vol. 58(C), pages 184-193.
  43. Francois Facchini, 2018. "What Are the Determinants of Public Spending? An Overview of the Literature," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 46(4), pages 419-439, December.
  44. Luiz De Mello, 2001. "Fiscal federalism and government size in transition economies: the case of Moldova," Journal of International Development, John Wiley & Sons, Ltd., vol. 13(2), pages 255-268.
  45. Mark A. Moore & Aidan R. Vining, 2023. "PPP performance evaluation: the social welfare goal, principal–agent theory and political economy," Policy Sciences, Springer;Society of Policy Sciences, vol. 56(2), pages 267-299, June.
  46. Hotak, Nematullah & Kaneko, Shinji, 2022. "Fiscal illusion of the stated preferences of government officials regarding interministerial policy packages: A case study on child labor in Afghanistan," Economic Analysis and Policy, Elsevier, vol. 73(C), pages 285-298.
  47. Haug, Peter, 2009. "Shadow Budgets, Fiscal Illusion and Municipal Spending: The Case of Germany," IWH Discussion Papers 9/2009, Halle Institute for Economic Research (IWH).
  48. Thomas Bwire & Oliver Morrissey & Tim Lloyd, 2013. "Foreign Aid, Public Sector and Private Consumption: a Cointegrated Vector Autoregressive Approach," WIDER Working Paper Series wp-2013-094, World Institute for Development Economic Research (UNU-WIDER).
  49. Vaughan Dickson & Weiqiu Yu, 2000. "Revenue Structures, The Perceived Price of Government Output, and Public Expenditures," Public Finance Review, , vol. 28(1), pages 48-65, January.
  50. Kaur, Amandeep & Mohanty, Ranjan & Chakraborty, Lekha S & Rangan, Divy, 2021. "Ecological Fiscal Transfers and State-level Budgetary Spending in India: Analysing The Flypaper Effects," MPRA Paper 111947, University Library of Munich, Germany.
  51. F. Forte, 1997. "The measurement of 'fiscal burden' on GDP instead than on national net value added produced: a chapter in fiscal illusion," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 50(202), pages 337-375.
  52. Hammed Amusa & Ramos Mabugu & Robert Mabunda, 2008. "Fiscal Illusion at the Local Sphere: An Empirical Test of the Flypaper Effect using South African Municipal Data," Working Papers 072, Economic Research Southern Africa.
  53. Lang (Kate) Yang, 2022. "Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 1-29, February.
  54. Mourão Paulo Reis & Bronić Mihaela & Stanić Branko, 2023. "The Impact of Local Governments’ Budget Transparency on Debt in Croatia," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 21-33, December.
  55. Basil Dalamagas & Panagiotis Palaios & Stefanos Tantos, 2019. "A New Approach to Measuring Tax Effort," Economies, MDPI, vol. 7(3), pages 1-25, August.
  56. Mancini, Anna Laura & Tommasino, Pietro, 2023. "Fiscal rules and the reliability of public investment plans: Evidence from local governments," European Journal of Political Economy, Elsevier, vol. 79(C).
  57. Ankie Scott-Joseph, 2022. "Debt financing and fiscal illusion: evidence from Caribbean states," SN Business & Economics, Springer, vol. 2(9), pages 1-25, September.
  58. Lenka Malicka, 2021. "The Mill Hypothesis Examination on the EU Sample," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 17(2), pages 47-58.
  59. Brunner, Eric J. & Ross, Stephen L. & Simonsen, Becky K., 2015. "Homeowners, renters and the political economy of property taxation," Regional Science and Urban Economics, Elsevier, vol. 53(C), pages 38-49.
  60. Vining, Aidan R. & Moore, Mark A., 2017. "Potash ownership and extraction: Between a rock and a hard place in Saskatchewan," Resources Policy, Elsevier, vol. 54(C), pages 71-80.
  61. Roberto Dell’Anno & Paulo Mourao, 2012. "Fiscal Illusion around the World," Public Finance Review, , vol. 40(2), pages 270-299, March.
  62. Aidan R. VINING & Anthony E. BOARDMAN & Mark A. MOORE, 2014. "The Theory And Evidence Pertaining To Local Government Mixed Enterprises," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 85(1), pages 53-86, March.
  63. Bharatee Dash & Angara Raja, 2013. "Do political determinants affect the size and composition of public expenditure? A study of the Indian states," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 60(3), pages 293-317, September.
  64. Martin Baekgaard & Søren Serritzlew & Jens Blom-Hansen, 2016. "Causes of Fiscal Illusion: Lack of Information or Lack of Attention?," Public Budgeting & Finance, Wiley Blackwell, vol. 36(2), pages 26-44, June.
  65. Lang (Kate) Yang & Bradley T. Heim, 2017. "Responsiveness of Income to Local Income Taxes: Evidence from Indiana," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 367-392, June.
  66. Gemmell, Norman & Morrissey, Oliver & Pinar, Abuzer, 2003. "Tax perceptions and the demand for public expenditure: evidence from UK micro-data," European Journal of Political Economy, Elsevier, vol. 19(4), pages 793-816, November.
  67. Roberto Dell'Anno & Vincenzo Maria De Rosa, 2013. "The Relevance of the Theory of Fiscal Illusion. The Case of the Italian Tax System," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, vol. 2013(2), pages 63-92.
  68. Buehn, Andreas & Dell'Anno, Roberto & Schneider, Friedrich, 2012. "Fiscal illusion and the shadow economy: Two sides of the same coin?," MPRA Paper 42531, University Library of Munich, Germany.
  69. Amy Finkelstein, 2007. "E-ZTax: Tax Salience and Tax Rates," NBER Working Papers 12924, National Bureau of Economic Research, Inc.
  70. Muinelo-Gallo, Leonel & Azar, Paola, 2018. "Testing regional intergovernmental transfers asymmetries in Uruguay," MPRA Paper 90245, University Library of Munich, Germany.
  71. Schnellenbach, Jan & Schubert, Christian, 2015. "Behavioral political economy: A survey," European Journal of Political Economy, Elsevier, vol. 40(PB), pages 395-417.
  72. Jungbu Kim, 2010. "Political Institutions and Public R&D Expenditures in Democratic Countries," Working Papers EMS_2010_16, Research Institute, International University of Japan.
  73. Wasseem Mina, 2018. "Migrant Remittances and Social Protection," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  74. Boris Begović & Tanasije Marinković & Marko Paunović, 2017. "A Case For Introduction Of Numerical Fiscal Rules In Serbian Constitution," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 62(212), pages 7-42, January -.
  75. Brian Dollery & Andrew Worthington, 1999. "Fiscal Illusion at the Local Level: An Empirical Test Using Australian Municipal Data," The Economic Record, The Economic Society of Australia, vol. 75(1), pages 37-48, March.
  76. Bev Dahlby, 2011. "The marginal cost of public funds and the flypaper effect," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(3), pages 304-321, June.
  77. Andrew Worthington & Brian Dollery, 2000. "Efficiency Measurement in the Local Public Sector: Econometric and Mathematical Programming Frontier Techniques," School of Economics and Finance Discussion Papers and Working Papers Series 078, School of Economics and Finance, Queensland University of Technology.
  78. Mark McGillivray & Oliver Morrissey, 2000. "Aid fungibility in Assessing Aid: red herring or true concern?," Journal of International Development, John Wiley & Sons, Ltd., vol. 12(3), pages 413-428, April.
  79. Dash, Bharatee Bhusana & Raja, Angara V., 2012. "Political Determinants of the Allocation of Public Expenditures: A Study of the Indian States," Working Papers 12/101, National Institute of Public Finance and Policy.
  80. Ronit Levine-Schnur & Gideon Parchomovsky, 2016. "Is the Government Fiscally Blind? An Empirical Examination of the Effect of the Compensation Requirement on Eminent-Domain Exercises," The Journal of Legal Studies, University of Chicago Press, vol. 45(2), pages 437-469.
  81. Paolo Liberati & Agnese Sacchi, 2013. "Tax decentralization and local government size," Public Choice, Springer, vol. 157(1), pages 183-205, October.
  82. Blesse, Sebastian & Baskaran, Thushyanthan, 2013. "Do municipal mergers result in scale economies? Evidence from a German federal state," University of Göttingen Working Papers in Economics 176, University of Goettingen, Department of Economics.
  83. Benedict S. Jimenez & Whitney B. Afonso, 2022. "Revisiting the theory of revenue diversification: Insights from an empirical analysis of municipal budgetary solvency," Public Budgeting & Finance, Wiley Blackwell, vol. 42(2), pages 196-220, June.
  84. Kaur, Amandeep & Mohanty, Ranjan Kumar & Chakraborty, Lekha & Rangan, Divy, 2021. "Ecological Fiscal Transfers and State-level Budgetary Spending in India: Analysing The Flypaper Effects in India," Working Papers 21/332, National Institute of Public Finance and Policy.
  85. Ashworth, John & Heyndels, Bruno, 1997. "Politicians' preferences on local tax rates: An empirical analysis," European Journal of Political Economy, Elsevier, vol. 13(3), pages 479-502, September.
  86. Bwire, Thomas & Lloyd, Tim & Morrissey, Oliver, 2013. "Foreign Aid, Public Sector and Private Consumption: A Cointegrated Vector Autoregressive Approach," WIDER Working Paper Series 094, World Institute for Development Economic Research (UNU-WIDER).
  87. H. Spencer Banzhaf & Wallace E. Oates, 2012. "On Fiscal Illusion and Ricardian Equivalence in Local Public Finance," NBER Working Papers 18040, National Bureau of Economic Research, Inc.
  88. Jose M Alonso & Rhys Andrews, 2019. "Fiscal decentralisation and local government efficiency: Does relative deprivation matter?," Environment and Planning C, , vol. 37(2), pages 360-381, March.
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