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.
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|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 13:26|
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