THE EMPIRICAL ANALYSIS OF FISCAL ILLUSION
在统一理论框架下，检验了财政幻觉的五个主要假说，包括收入复杂性、收入弹性、粘蝇纸效应、租户幻觉和债务幻觉的实证研究。
Abstract. This paper examines the empirical analysis of the five main hypotheses subsumed under the generic term fiscal illusion. After placing these hypotheses within a common theoretical framework, the paper attempts to evaluate empirical research into the revenue‐complexity hypothesis, the revenue‐elasticity hypothesis, the flypaper effect, renter illusion, and debt illusion.