Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/21372
Título: | Fiscal illusion around the world: an analysis using the structural equation approach |
Autor(es): | Dell’Anno, Roberto Mourão, Paulo |
Palavras-chave: | Fiscal illusion Mimic model Financial illusion Structural equation approach |
Data: | Mar-2012 |
Editora: | SAGE |
Revista: | Public Finance Review |
Resumo(s): | 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). |
Tipo: | Artigo |
URI: | https://hdl.handle.net/1822/21372 |
DOI: | 10.1177/1091142111425226 |
ISSN: | 1091-1421 |
Versão da editora: | http://pfr.sagepub.com/content/40/2/270.short#aff-2 |
Arbitragem científica: | yes |
Acesso: | Acesso restrito UMinho |
Aparece nas coleções: | NIPE - Artigos em Revistas de Circulação Internacional com Arbitragem Científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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19.pdf Acesso restrito! | Fiscal Illusion around the World | 861,5 kB | Adobe PDF | Ver/Abrir |