Title:

Towards a Puviani’s Fiscal Illusion Index

Author:

Paulo Mourão (U Minho)

Journal:

Hacienda Publica Espanola

Year:

2008

Volume:

187

Pages:

49-86

JEL codes:

E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation
H61 - Budget; Budget Systems
O23 - Fiscal and Monetary Policy in Development