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 revenueelasticity hypothesis, the flypaper effect, renter illusion, and debt illusion.

The tax-expenditure hypothesis posed by Milton Friedman emphasizes a positive causal relationship between government tax revenues and government expenditures. If citizens do not have a correct perception of the real tax burden and under-estimate the price of public goods and services, there is a negative causal relationship between tax revenues and government expenditures, which indicates exist...

Using a choice blindness paradigm, it is possible to switch decisions and outcomes in simple choice tasks. Such switches have been found to carry over into later choices, hypothesized to be mediated by beliefs about earlier decisions. Here we investigated participants’ memories for stimuli in a simple choice blindness task involving preferential choices between pairs of faces. We probed partici...

The Kanizsa illusion1 (Kanizsa, 1955), one of typical subtypes of the illusory contour, is a particularly intriguing phenomenon for considering the dynamics of our visual object perception (Fig.1). It has been stimulating interests of many researchers in this field for the last several decades. As Kanizsa (1955) originally discussed, this illusion is characterized by three distinct phenomenal p...

Reasoning research suggests that people use more stringent criteria when they evaluate others' arguments than when they produce arguments themselves. To demonstrate this "selective laziness," we used a choice blindness manipulation. In two experiments, participants had to produce a series of arguments in response to reasoning problems, and they were then asked to evaluate other people's argumen...

abstractaccording to public choice theory, the features of the tax structure effect on voters' perceptions from the tax burden, so they pay more cost for public goods, lower than the estimate. in this study has been investigated the relationship between tax and public expenditures in the iranian economy during 1360-1390 based on public choice theory to examine the level of government spend...

The human is a creature whose being is filled with instinctive and innate qualities. One of these qualities is the “Halū‘iyyat” which is noted in the Qur’ān 70:19 and discusses the sensitivity of the human to the good and the evil. There is a disagreement among the exegetes with regard to the interpretation of this verse. This article has adopted a descriptive-analytical method to examine the o...