Mourao, Paulo Reis - In: Hacienda Pública Española 187 (2008) 4, pp. 49-86
This paper presents an index of Fiscal Illusion for 68 democratic countries from 1960 to 2006. The theory of Fiscal Illusion studied relates to a wrong perception of government budget aggregates from the voters’ and taxpayers’ perspectives. In the construction of the index, methodological...