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Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/14751
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dc.contributor.authorDell'Anno, Roberten
dc.contributor.authorDollery, Brian Een
dc.date.accessioned2014-04-17T16:44:00Z-
dc.date.issued2014-
dc.identifier.citationEmpirical Economics, 46(3), p. 937-960en
dc.identifier.issn1435-8921en
dc.identifier.issn0377-7332en
dc.identifier.urihttps://hdl.handle.net/1959.11/14751-
dc.description.abstractThis 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.en
dc.languageenen
dc.publisherSpringeren
dc.relation.ispartofEmpirical Economicsen
dc.titleComparative fiscal illusion: a fiscal illusion index for the European Unionen
dc.typeJournal Articleen
dc.identifier.doi10.1007/s00181-013-0701-xen
dc.subject.keywordsPublic Economics- Public Choiceen
local.contributor.firstnameRoberten
local.contributor.firstnameBrian Een
local.subject.for2008140213 Public Economics- Public Choiceen
local.subject.seo2008940204 Public Services Policy Advice and Analysisen
local.profile.schoolUNE Business Schoolen
local.profile.emailbdollery@une.edu.auen
local.output.categoryC1en
local.record.placeauen
local.record.institutionUniversity of New Englanden
local.identifier.epublicationsrecordune-20130516-094513en
local.publisher.placeGermanyen
local.format.startpage937en
local.format.endpage960en
local.identifier.scopusid84897998211en
local.peerreviewedYesen
local.identifier.volume46en
local.identifier.issue3en
local.title.subtitlea fiscal illusion index for the European Unionen
local.contributor.lastnameDell'Annoen
local.contributor.lastnameDolleryen
dc.identifier.staffune-id:bdolleryen
local.profile.roleauthoren
local.profile.roleauthoren
local.identifier.unepublicationidune:14966en
local.identifier.handlehttps://hdl.handle.net/1959.11/14751en
dc.identifier.academiclevelAcademicen
local.title.maintitleComparative fiscal illusionen
local.output.categorydescriptionC1 Refereed Article in a Scholarly Journalen
local.search.authorDell'Anno, Roberten
local.search.authorDollery, Brian Een
local.uneassociationUnknownen
local.identifier.wosid000334185400007en
local.year.published2014en
local.subject.for2020380113 Public economics - public choiceen
local.subject.seo2020230204 Public services policy advice and analysisen
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