Score contribution per author:
α: calibrated so average coauthorship-adjusted count equals average raw count
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 revenue-elasticity hypothesis, the flypaper effect, renter illusion, and debt illusion. Copyright 1996 by Blackwell Publishers Ltd