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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 19th International Conference Current Trends in Public Sector Research

ISBN

9788021075320

ISSN

2336-1239

e-ISSN

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Počet stran výsledku

8

Strana od-do

134-141

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Šlapanice, ČR

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000355547600016