Are Fiscal Illusions Real or Are They Just an Illusion? A Review of Contemporary State of Art

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F15%3A00085128" target="_blank" >RIV/00216224:14560/15:00085128 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Are Fiscal Illusions Real or Are They Just an Illusion? A Review of Contemporary State of Art
Original language description
The paper addresses some difficulties in designing empirical research aiming to obtain an evidence of a real existence of Fiscal Illusions ? the concept well known within a theoretical economic literature for more than a hundred years. There is an extensive literature trying to demonstrate empirically the presence (or absence) of fiscal illusion in the real world. The results are not convicting, according to a classical Oates study (1988) and it seems to be confirmed by our review of current papers dealing with this topic. The contemporary empirical literature includes numerous highly relevant, instructive, and comprehensive papers dealing with many facets of fiscal illusions. One aspect, however, seems to be omitted. Econometric studies comparing within sample of governmental institutions on the same level certain measures as explanatory variables (e.g. complexity of the tax system, the share of subsidies, etc.
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 19th International Conference Current Trends in Public Sector Research
ISBN
9788021075320
ISSN
2336-1239
e-ISSN
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Number of pages
8
Pages from-to
134-141
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Šlapanice, ČR
Event date
Jan 1, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000355547600016

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