AN INVESTIGATION ON FISCAL ILLUSION OF IRAN ECONOMY (MULTIPLE INDICATORS-MULTIPLE CAUSES MODEL)

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MADDAH MAJID; SADEQI FARZANEH

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Quantitative Economics Year:2013 | Volume:10 | Issue:3 (38) Page(s): 85-113

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

1,296

Download:

Cites:

Information Journal Paper

Title

AN INVESTIGATION ON FISCAL ILLUSION OF IRAN ECONOMY (MULTIPLE INDICATORS-MULTIPLE CAUSES MODEL)

Author(s)

MADDAH MAJID | SADEQI FARZANEH | Issue Writer Certificate

Keywords

FISCAL ILLUSIONQ1

TAX BURDENQ2

STRUCTURAL EQUATION MODELLING (SEM)Q1

MULTIPLE INDICATORS MULTIPLE CAUSES (MIMIC)Q2

IRAN’S ECONOMYQ2

Abstract

FISCAL ILLUSION refers to a systematic misperception of fiscal parameters and an associated pattern of over- and underestimation of expenditure and taxation liabilities which makes biases in budgetary decisions at all levels of government. This paper provides the empirical analysis of the estimates of FISCAL ILLUSION index for Iranian economy over the period of 1981 to 2012 employing a structural equation model approach in framework of Multiple Indicators-Multiple Causes (MIMIC). To this end, we have used TAX BURDEN and level of education as cause variables and public debt, the ratio of direct tax to indirect tax and the ratio of private consumption to public debt as indicators of FISCAL ILLUSION. The results show that TAX BURDEN with a coefficient of 0.79 is the most important factor for explanation of FISCAL ILLUSION. Policy makers attempt to ‘conceal’ the real TAX BURDEN by means of delusion of public debt and of private spending to the levels of public debt. Further, size of FISCAL ILLUSION has upward trend that indicates policy makers usually exploit FISCAL ILLUSION stratagems to distort taxpayers’ perceptions of their TAX BURDENs.

Cites

No record.

References

Cite

APA: Copy

MADDAH, MAJID, & SADEQI, FARZANEH. (2013). AN INVESTIGATION ON FISCAL ILLUSION OF IRAN ECONOMY (MULTIPLE INDICATORS-MULTIPLE CAUSES MODEL). JOURNAL OF QUANTITATIVE ECONOMICS (QUARTERLY JOURNAL OF ECONOMICS REVIEW), 10(3 (38)), 85-113. SID. https://sid.ir/paper/110820/en

Vancouver: Copy

MADDAH MAJID, SADEQI FARZANEH. AN INVESTIGATION ON FISCAL ILLUSION OF IRAN ECONOMY (MULTIPLE INDICATORS-MULTIPLE CAUSES MODEL). JOURNAL OF QUANTITATIVE ECONOMICS (QUARTERLY JOURNAL OF ECONOMICS REVIEW)[Internet]. 2013;10(3 (38)):85-113. Available from: https://sid.ir/paper/110820/en

IEEE: Copy

MAJID MADDAH, and FARZANEH SADEQI, “AN INVESTIGATION ON FISCAL ILLUSION OF IRAN ECONOMY (MULTIPLE INDICATORS-MULTIPLE CAUSES MODEL),” JOURNAL OF QUANTITATIVE ECONOMICS (QUARTERLY JOURNAL OF ECONOMICS REVIEW), vol. 10, no. 3 (38), pp. 85–113, 2013, [Online]. Available: https://sid.ir/paper/110820/en

Related Journal Papers