Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/14751
Title: Comparative fiscal illusion: a fiscal illusion index for the European Union
Contributor(s): Dell'Anno, Robert (author); Dollery, Brian E (author)
Publication Date: 2014
DOI: 10.1007/s00181-013-0701-x
Handle Link: https://hdl.handle.net/1959.11/14751
Abstract: This paper provides an empirical analysis of fiscal illusion by estimating an index of fiscal illusion for 28 European countries over the period 1995-2008 employing a structural equation approach. Using Multiple Indicators Multiple Causes models, the paper investigates the main indicators of fiscal illusion and develops an index of fiscal illusion. It concludes that the chief determinants for the deployment of fiscal illusion strategies are the share of self-employment on total employment, the educational level of citizens, and the size of tax burden. At the same time, policy makers attempt to 'conceal' the real tax burden by means of debt illusion, fiscal drag, wage withholding taxes, as well as taxes on labour.
Publication Type: Journal Article
Source of Publication: Empirical Economics, 46(3), p. 937-960
Publisher: Physica-Verlag GmbH und Co
Place of Publication: Germany
ISSN: 1435-8921
0377-7332
Field of Research (FOR): 140213 Public Economics- Public Choice
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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