Fiscal Illusion at the Local Level: An Empirical Test Using Australian Municipal Data
This paper seeks to extend the literature on the empirical analysis of fiscal illusion in two ways. Firstly, it provides a simultaneous test of four specific hypotheses subsumed under fiscal illusion, namely the revenue-complexity, renter illusion, debt illusion and flypaper models. And secondly, it adds evidence drawn from the Australian institutional milieu to existing empirical work which has an overwhelming North American focus. Using 1991 data from 46 local government authorities in Tasmania, the results suggest significant support for revenue-complexity, debt illusion, and the degree of indirectness of the revenue system.
Citation countsare sourced monthly fromand citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||Journal Article|
|Keywords:||Fiscal illusion, revenue, complexity, renter illusion, debt illusion and flypaper effects, local government|
|Subjects:||Australian and New Zealand Standard Research Classification > STUDIES IN HUMAN SOCIETY (160000) > POLITICAL SCIENCE (160600) > Political Science not elsewhere classified (160699)|
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Taxation and Revenue (140215)
Australian and New Zealand Standard Research Classification > STUDIES IN HUMAN SOCIETY (160000) > POLICY AND ADMINISTRATION (160500) > Public Policy (160510)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
|Copyright Owner:||Copyright 1999 Blackwell Publishing|
|Copyright Statement:||The definitive version is available at www.blackwell-synergy.com|
|Deposited On:||23 Nov 2005|
|Last Modified:||05 Jan 2011 23:26|
Repository Staff Only: item control page