UTILITY FUNCTIONS AND FISCAL ILLUSION FROM GRANTS
نویسندگان
چکیده
منابع مشابه
The Empirical Analysis of Fiscal Illusion
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 revenueelasticity hypothesis, the flypaper effect, renter illusion, and debt illusion.
متن کاملFiscal Illusion in Iranian Economy Emphasizing the Five-Dimensional Indicators and the NARDL Approach
The phenomenon of fiscal illusion has always been an intriguing topic in the public finance literature. Fiscal illusion is a concept in which misinterpretation of fiscal parameters and tax expenses and liabilities lead to bias in budgetary decision making at all levels of the government. The current research presents an empirical analysis of the fiscal illusion in the Iranian economy, using fiv...
متن کاملThe Tax and Petroleum Revenue Effect on Iran’s Public Expenditures (1994–2015), Employing Fiscal Illusion Approach
I ncreased expenditures and the government size is an important issue in public sector economics. In this regard, various theories have been developed in order to justify the reasons for the public expenditure growth, and the theories have been empirically tested. One of the outlooks explaining the government expenditures growth and the economy size, is fiscal illusion approach. According ...
متن کاملOn the Nature and Measurement of Fiscal Illusion: A Survey
Wallace E. Oates lectures at the Departmenr of Economics and Bureau of Business and Economic Research, U niversiry of Maryland. This chapter was written during sabbatical leave at Resources for the Future. I am grateful to RFF and to the Sloan Foundation for their support of this work. I am also indebted to Dennis Mueller, Paul Porrney, and Robert Schwab for some most helpful commenrs on an ear...
متن کاملFiscal Illusion and Fiscal Obfuscation:An Empirical Study of Tax Perception in Sweden
In this paper we present survey evidence suggesting that there exists a sizeable fiscal illusion amongst the general public in Sweden. Respondents in a nationwide and representative survey systematically underestimate the share of an ordinary worker‟s income that is transferred to the public sector. Furthermore, we make a theoretical distinction between tax illusion and fiscal obfuscation, a pr...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: National Tax Journal
سال: 1990
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41788837