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A policy approach to minimising fiscal illusion in Australian local government

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dc.contributor.authorDrew, Josephen
dc.contributor.authorDollery, Brianen
dc.contributor.authorMiyazaki, Masatoen
dc.date.accessioned2023-05-04T04:12:34Z
dc.date.available2023-05-04T04:12:34Z
dc.date.issued2023-03
dc.description.abstract<p>Fiscal illusion occurs when citizens fail to understand the financial predicament of their governments and also misperceive the true cost of government goods and services consumed. It is an important problem because it can - if left unchecked -result in financial sustainability problems. Moreover, fiscal illusion can also generate sub-optimal demand, elicit tax revolts and entrench intergenerational inequity. In this paper, the scholarly literature surrounding fiscal illusion is reviewed with a particular emphasis on addressing the gap in the literature that exists with respect to local government. Reference is then made to standard economic theory to suggest a number of practical measures that might be taken to mitigate the problem. The paper concludes with a consideration of the important lessons that can be learned by other tiers of government that might also be faced with the problem of fiscal illusion.</p>en
dc.identifier.academiclevelAcademicen
dc.identifier.academiclevelAcademicen
dc.identifier.academiclevelAcademicen
dc.identifier.citationAustralian Tax Forum, 38(1), p. 91-110en
dc.identifier.issn0812-695Xen
dc.identifier.staffune-id:jdrew2en
dc.identifier.staffune-id:bdolleryen
dc.identifier.staff#PLACEHOLDER_PARENT_METADATA_VALUE#en
dc.identifier.urihttps://hdl.handle.net/1959.11/54677
dc.languageenen
dc.publisherTaxation Institute of Australiaen
dc.relation.ispartofAustralian Tax Forumen
dc.titleA policy approach to minimising fiscal illusion in Australian local governmenten
dc.typeJournal Articleen
dspace.entity.typePublication
local.atsiresearchNoen
local.contributor.firstnameJosephen
local.contributor.firstnameBrianen
local.contributor.firstnameMasatoen
local.contributor.lastnameDrewen
local.contributor.lastnameDolleryen
local.contributor.lastnameMiyazakien
local.fileurl.closedpublishedhttps://rune.une.edu.au/web/retrieve/18bc0117-3771-4042-9b3e-da6a2c5876fcen
local.format.endpage110en
local.format.startpage91en
local.identifier.erajournal17018en
local.identifier.issue1en
local.identifier.unepublicationidune:1959.11/54677en
local.identifier.volume38en
local.output.categoryC1en
local.output.categorydescriptionC1 Refereed Article in a Scholarly Journalen
local.peerreviewedYesen
local.profile.affiliationtypeExternal Affiliationen
local.profile.affiliationtypeUNE Affiliationen
local.profile.affiliationtypeExternal Affiliationen
local.profile.emailjdrew2@une.edu.auen
local.profile.emailbdollery@une.edu.auen
local.profile.email#PLACEHOLDER_PARENT_METADATA_VALUE#en
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local.profile.orcid#PLACEHOLDER_PARENT_METADATA_VALUE#en
local.profile.orcid#PLACEHOLDER_PARENT_METADATA_VALUE#en
local.profile.roleauthoren
local.profile.roleauthoren
local.profile.roleauthoren
local.profile.schoolUNE Business Schoolen
local.profile.schoolUNE Business Schoolen
local.profile.school#PLACEHOLDER_PARENT_METADATA_VALUE#en
local.publisher.placeAustraliaen
local.record.institutionUniversity of New Englanden
local.record.placeauen
local.search.authorDrew, Josephen
local.search.authorDollery, Brianen
local.search.authorMiyazaki, Masatoen
local.sensitive.culturalNoen
local.sourceriskNoen
local.subject.for2020380115 Public economics - taxation and revenueen
local.subject.seo2020230204 Public services policy advice and analysisen
local.title.maintitleA policy approach to minimising fiscal illusion in Australian local governmenten
local.uneassociationYesen
local.workflow.noteReady for Second Review Tobler, Rebecca 24/04/2023<br />en
local.year.published2023en
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