Statutory changes in state income taxes: An indirect test of fiscal illusion

@article{Hunter1987StatutoryCI,
  title={Statutory changes in state income taxes: An indirect test of fiscal illusion},
  author={William Coulis Jason Hunter and Charles Eugene Scott},
  journal={Public Choice},
  year={1987},
  volume={53},
  pages={41-51}
}
Empirical studies of fiscal illusion have focused on the relationship between tax structure and government revenue or tax structure and the growth of government revenue. The premise is that tax structures which tend to conceal revenue sources are prone to fiscal illusion and should therefore have a positive effect on tax revenue. Unfortunately the results of these studies can at best only be characterized as mixed. For example, Oates (1975) and Craig and Heins (1980) found a significant and… CONTINUE READING