Fiscal illusion around the world: an analysis using the structural equation approach
| Autor: | Paulo Reis Mourão, Roberto Dell'Anno |
|---|---|
| Přispěvatelé: | Universidade do Minho |
| Jazyk: | angličtina |
| Rok vydání: | 2012 |
| Předmět: |
Macroeconomics
Economics and Econometrics Index (economics) Public Administration mimic model Social Sciences Structural equation approach structural equation approach Fiscal illusion Financial illusion 0502 economics and business 050602 political science & public administration Economics fiscal illusion 050207 economics Set (psychology) Mimic model 05 social sciences 1. No poverty financial illusion 0506 political science 8. Economic growth Finance |
| Zdroj: | Repositório Científico de Acesso Aberto de Portugal Repositório Científico de Acesso Aberto de Portugal (RCAAP) instacron:RCAAP |
| Popis: | This article estimates the magnitude of fiscal illusion around the world and evaluates whether relationships exist between fiscal illusion and a set of potential observed variables. The index of fiscal illusion is derived for approximately fifty countries over the period 2000–08. Using MIMIC models, the authors conclude that the structure of employment (self-employment as a percentage of total employment) and nominal marginal tax rates, by increasing the visibility of the tax burden, may constitute the greatest incentives for policy makers to distort taxpayers' perceptions. Less relevant are the determinants of fiscal illusion related to the information acquisition and processing capabilities of the taxpayer (i.e., freedom of the press and tertiary education). COMPETE; QREN; FEDER; Fundação para a Ciência e a Tecnologia (FCT) |
| Databáze: | OpenAIRE |
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