{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,2]],"date-time":"2025-10-02T10:39:09Z","timestamp":1759401549185,"version":"3.38.0"},"reference-count":68,"publisher":"SAGE Publications","issue":"2","license":[{"start":{"date-parts":[[2011,11,21]],"date-time":"2011-11-21T00:00:00Z","timestamp":1321833600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"content-domain":{"domain":["journals.sagepub.com"],"crossmark-restriction":true},"short-container-title":["Public Finance Review"],"published-print":{"date-parts":[[2012,3]]},"abstract":"<jats:p> 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\u201308. 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). <\/jats:p>","DOI":"10.1177\/1091142111425226","type":"journal-article","created":{"date-parts":[[2011,11,22]],"date-time":"2011-11-22T05:35:16Z","timestamp":1321940116000},"page":"270-299","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":28,"title":["Fiscal Illusion around the World"],"prefix":"10.1177","volume":"40","author":[{"given":"Roberto","family":"Dell\u2019Anno","sequence":"first","affiliation":[{"name":"Department of Economic, Business, Legal, Commodity and Geographical Sciences, University of Foggia, Italy"}]},{"given":"Paulo","family":"Mourao","sequence":"additional","affiliation":[{"name":"Department of Economics, University of Minho, Braga, Portugal"}]}],"member":"179","published-online":{"date-parts":[[2011,11,21]]},"reference":[{"key":"bibr1-1091142111425226","unstructured":"Aragon Fernando M. 2008. \u201cThe Flypaper Effect Revisited.\u201d STICERD-Economic Organisation and Public Policy Discussion Papers Series n. 4. London School of Economics and Political Science."},{"key":"bibr2-1091142111425226","first-page":"1","volume":"50","author":"Ashworth John","year":"1995","journal-title":"Public"},{"issue":"2010","key":"bibr3-1091142111425226","first-page":"15","volume":"165","author":"Beck Thorsten","year":"2001","journal-title":"World Bank Economic Review"},{"key":"bibr4-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1007\/BF00114876"},{"key":"bibr5-1091142111425226","first-page":"136","volume-title":"Testing Structural Equation Models","author":"Browne Michael","year":"1993"},{"volume-title":"The Fiscal Illusion. Public Finance in Democratic Process: Fiscal Institutions and Individual Choice","year":"1967","author":"Buchanan James M.","key":"bibr6-1091142111425226"},{"volume-title":"Democracy in Deficit: The Political Legacy of Lord Keynes","year":"2000","author":"Buchanan James M.","key":"bibr7-1091142111425226"},{"key":"bibr8-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1080\/10705519409539977"},{"key":"bibr9-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1086\/NTJ41789069"},{"key":"bibr10-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1023\/A:1024213614689"},{"key":"bibr11-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1177\/109114218701500206"},{"key":"bibr12-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-9485.1992.tb00633.x"},{"key":"bibr13-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1111\/j.1813-6982.1993.tb01198.x"},{"key":"bibr14-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1080\/15140326.2007.12040490"},{"key":"bibr15-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1080\/00036840600970195"},{"key":"bibr16-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1111\/1540-5850.01047"},{"key":"bibr17-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1016\/S0313-5926(95)50021-9"},{"key":"bibr18-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6419.1996.tb00014.x"},{"key":"bibr19-1091142111425226","first-page":"522","volume":"51","author":"Dollery Brian E.","year":"1999","journal-title":"Public Finance\/Finances Publiques"},{"key":"bibr20-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1111\/j.1475-4932.1999.tb02432.x"},{"volume-title":"Introduction to Structural Equation Models","year":"1975","author":"Duncan Otis D.","key":"bibr21-1091142111425226"},{"key":"bibr22-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1007\/BF00124237"},{"key":"bibr23-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1016\/j.jebo.2005.06.005"},{"key":"bibr24-1091142111425226","volume-title":"Principii di Scienza Felle Finanze","volume":"1","author":"Fasiani, Mauro","year":"1941"},{"volume-title":"Tax Perception: An empirical survey. Discussion Papers in Quantitative Tax Research, ARQUS\u2014Arbeitskreis Quantitative Steuerlehre, No 99","year":"2010","author":"Fochmann Martin","key":"bibr25-1091142111425226"},{"key":"bibr26-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1016\/0014-2921(84)90020-5"},{"key":"bibr27-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1023\/A:1013015330173"},{"key":"bibr28-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1007\/BF00123740"},{"key":"bibr29-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1177\/109114219001800304"},{"key":"bibr30-1091142111425226","volume-title":"Multivariate Data Analysis with Readings","author":"Hair Joseph F.","year":"1998","edition":"5"},{"key":"bibr31-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1016\/0047-2727(83)90040-3"},{"key":"bibr32-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1007\/BF01053224"},{"key":"bibr33-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1007\/BF01047907"},{"key":"bibr34-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1257\/jep.9.4.217"},{"key":"bibr35-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1023\/A:1010346400278"},{"key":"bibr36-1091142111425226","doi-asserted-by":"publisher","DOI":"10.3386\/w14579"},{"key":"bibr37-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1007\/BF02289658"},{"key":"bibr38-1091142111425226","doi-asserted-by":"publisher","DOI":"10.2307\/2285946"},{"key":"bibr39-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1257\/jep.5.1.193"},{"key":"bibr40-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1111\/j.1465-7295.1997.tb02035.x"},{"key":"bibr41-1091142111425226","volume-title":"Principles and Practice of Structural Equation Modelling","author":"Kline Rex B.","year":"2005","edition":"2"},{"key":"bibr42-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1257\/000282802760015612"},{"key":"bibr43-1091142111425226","first-page":"575","volume":"5","author":"Lipford Jody","year":"2001","journal-title":"The Independent Review"},{"volume-title":"Principles of Political Economy","year":"1848","author":"Mill John Stuart","key":"bibr44-1091142111425226"},{"key":"bibr45-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1177\/109114210102900501"},{"key":"bibr46-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1016\/0047-2727(84)90032-X"},{"key":"bibr47-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1332\/251569207X15664516463943"},{"key":"bibr48-1091142111425226","first-page":"49","volume":"187","author":"Mourao Paulo","year":"2008","journal-title":"Hacienda Publica Espanola"},{"key":"bibr49-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1016\/0304-3932(78)90053-3"},{"key":"bibr50-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1086\/259584"},{"key":"bibr51-1091142111425226","first-page":"65","volume-title":"Taxation and Fiscal Federalism: Essays in Honour of Russell Mathews","author":"Oates Wallace E","year":"1988"},{"volume-title":"Handbook on Constructing Composite Indicators: Methodology and User Guide","year":"2008","author":"OECD (Organization for Economic Co-operation and Development).","key":"bibr52-1091142111425226"},{"key":"bibr53-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6435.1978.tb00648.x"},{"volume-title":"Teoria Dell\u2019illusione Finanziaria","year":"1903","author":"Puviani Amilcare","key":"bibr54-1091142111425226"},{"key":"bibr55-1091142111425226","first-page":"1888","volume-title":"The Works of David Ricardo. With a Notice of the Life and Writings of the Author","author":"Ricardo David","year":"1820"},{"key":"bibr56-1091142111425226","unstructured":"Sanandaji Tino, Wallace Bj\u00f6rn. 2003. \u201cFiscal Illusion and Fiscal Obfuscation: An Empirical Study of Tax Perception in Sweden.\u201d Master's thesis, Stockholm School of Economics."},{"key":"bibr57-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1007\/s11127-005-3992-4"},{"key":"bibr58-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1016\/j.ejpoleco.2004.10.002"},{"key":"bibr59-1091142111425226","doi-asserted-by":"publisher","DOI":"10.2307\/270803"},{"volume-title":"On Liberty, the Right to Know, and Public Discourse: The Role of Transparency in Public Life. Oxford Amnesty Lecture","year":"1999","author":"Stiglitz Joseph","key":"bibr60-1091142111425226"},{"key":"bibr61-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1257\/jep.4.1.193"},{"key":"bibr62-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1177\/0951692894006002003"},{"key":"bibr63-1091142111425226","volume-title":"The Road to Serfdom","author":"Von Hayek Friedrich","year":"1944","edition":"15"},{"key":"bibr64-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1007\/BF01726330"},{"key":"bibr65-1091142111425226","volume-title":"Schattenwirtschaft: Eine M\u00f6glichkeit zur Einschr\u00e4nkung der \u00d6ffentlichen Verwaltung? Eine \u00d6konomische Analyse. Finanzwissenschaftliche Schriften","volume":"22","author":"Weck-Hannemann Hanelore","year":"1983"},{"key":"bibr66-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1111\/1475-6765.00572"},{"volume-title":"The Nature and Extent of Fiscal Illusion in Australia. M.Ec. Dissertation","year":"1994","author":"Worthington Andrew","key":"bibr67-1091142111425226"},{"key":"bibr68-1091142111425226","doi-asserted-by":"publisher","DOI":"10.1016\/0094-1190(91)90052-9"}],"container-title":["Public Finance Review"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/1091142111425226","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/journals.sagepub.com\/doi\/full-xml\/10.1177\/1091142111425226","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/journals.sagepub.com\/doi\/pdf\/10.1177\/1091142111425226","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,3,4]],"date-time":"2025-03-04T09:16:50Z","timestamp":1741079810000},"score":1,"resource":{"primary":{"URL":"https:\/\/journals.sagepub.com\/doi\/10.1177\/1091142111425226"}},"subtitle":["An Analysis Using the Structural Equation Approach"],"short-title":[],"issued":{"date-parts":[[2011,11,21]]},"references-count":68,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2012,3]]}},"alternative-id":["10.1177\/1091142111425226"],"URL":"https:\/\/doi.org\/10.1177\/1091142111425226","relation":{},"ISSN":["1091-1421","1552-7530"],"issn-type":[{"type":"print","value":"1091-1421"},{"type":"electronic","value":"1552-7530"}],"subject":[],"published":{"date-parts":[[2011,11,21]]}}}