This paper presents a framework for assessing the fiscal condition index (FCI) and develops a concept to assess fiscal condition of governments and implements it into Iran government as an oil exporting country. The concept consists of four dimensions ­-revenue, expenditure, budget balance, and debt structure-and each dimension has its own indicators. There are seven indicators examined namely ...

The property tax rate, according to the residual view, is simply the ratio of levies over total assessed values, so that growth in property values is irrelevant to the revenue raised. Critics of this view claim instead that fi scal illusion allows policymakers to take advantage of increased assessed values to raise additional revenue by not fully reducing the tax rate. Using 2000–2008 data from...

We reevaluate fi scal illusion in local public fi nance. The Ricardian Equivalence Theorem suggests that the fi nancing of a public program using either taxation or debt shouldn’t affect outcomes, because debt is capitalized into property values. In contrast, we show individuals may rationally prefer public debt if governments can borrow on more favorable terms. We also propose a new test for t...

False feedback on choices has been documented to induce lasting preference change. Here we extend such effects to the political domainand investigatethetemporal persistence of induced preferences, as well as, the possible role the length of confabulatory justifications may play. We conducted a twoday choice blindness experiment using political statements, with sessions being roughly one week ap...

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In two experiments, event-related brain potentials (ERPs) were used to examine the neural correlates of a visual illusion effect in Müller-Lyer illusion tasks (illusion stimuli) and baseline tasks (no-illusion stimuli). The behavioral data showed that the illusion stimuli indeed yielded an illusion effect. Scalp ERP analysis revealed its neurophysiological substrate: the Müller-Lyer illusion ta...