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Fiscal Illusion at the Local Level: An Empirical Test Using Australian Municipal Data

Dollery, Brian E. & Worthington, Andrew C. (1999) Fiscal Illusion at the Local Level: An Empirical Test Using Australian Municipal Data. The Economic Record, 75(228), pp. 37-48.

Abstract

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.

Impact and interest:

7 citations in Scopus
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5 citations in Web of Science®

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593 since deposited on 23 Nov 2005
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ID Code: 2681
Item Type: Journal Article
Additional URLs:
Keywords: Fiscal illusion, revenue, complexity, renter illusion, debt illusion and flypaper effects, local government
ISSN: 0013-0249
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

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