The Empirical Analysis Of Fiscal Illusion

Dollery, Brian E. & Worthington, Andrew C. (1996) The Empirical Analysis Of Fiscal Illusion. Journal of Economic Surveys, 10(3), pp. 261-297.


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 revenue-elasticity hypothesis, the flypaper effect, renter illusion, and debt illusion.

Impact and interest:

70 citations in Scopus
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ID Code: 2790
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: Fiscal illusion, revenue, complexity hypothesis, revenue, elasticity hypothesis, flypaper effect, renter illusion, debt illusion
ISSN: 0950-0804
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 1996 Blackwell Publishing
Copyright Statement: The definitive version is available at
Deposited On: 05 Dec 2005 00:00
Last Modified: 05 Jan 2011 13:26

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