perspective, as proposed by us (Kingdom et al 2007a, 2007b), but a variant of the Jastrow illusion. Maniatis suggests that the Jastrow illusion is an example of simultaneous size contrast, and that the Leaning Tower illusion is the orientation analog of the Jastrow. In other words the Leaning Tower illusion is an example of simultaneous tilt (or orientation) contrast, or acute-angle expansion, ...

A century ago, everyone thought time and distance were well defined physical concepts. But neither proved absolute. Instead, measures/reports of time and distance were found to depend on one’s reference point, specifically one’s direction and speed of travel, making our apparent physical reality, in Einstein’s words, “merely an illusion.” Like time and distance, standard fiscal measures, includ...

In this paper we use a simple bureaucracy model of fiscal illusion to analyze the impact of intergovernmental grants on cost efficiency of local jurisdictions. We find that a higher degree of redistribution within a system of fiscal equalization or an increase in the amount of grants received by a local jurisdiction leads to an extension of organizational slack or X-inefficiency in that jurisdi...