Flypaper Effect: Fiscal Illusion and Bureaucratic Model

Kusuma, Hendra

doi:10.17977/um002v9i12017p027

Cited by 9 publications

(10 citation statements)

References 15 publications

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“…183-205). A direct link between fiscal illusion and the flypaper effect was indicated in the works of authors such as Julio López-Laborda and Antoni Zabalza (2012), and Hendra Kusuma (2017). A study on one of the German Länder has shown that general grants contribute to higher budget spending rather than cuts in local taxes (Langer and Korzhenevych 2018, pp.…”

Section: Current Lines Of Research On Fiscal Illusion and Its New Aspectsmentioning

confidence: 99%

A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries

Guziejewska

2021

CER

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This article examines fiscal illusions in public finance systems where decentralisation involving the introduction of an independent and autonomous component of local government funding brings new problems. It presents a synthesis of the findings from a Polish empirical study that set out to determine the types and extent of fiscal illusion among Polish councillors, focusing on the qualitative aspects of the phenomenon. It also compares the findings with other streams of research and new approaches to fiscal illusion. The purpose of the article is to systematise the knowledge of fiscal illusion based on selected empirical studies, to formulate proposals for practitioners and public decision‑makers, and to highlight areas for future research to address. The article was prepared using a desk research approach and the author’s own experiences and research perspective formed during the study of fiscal illusions. The findings presented in the article corroborate its main thesis that a local government funding system based on intergovernmental transfers contributes to the emergence and perpetuation of fiscal illusions.

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Section: Current Lines Of Research On Fiscal Illusion and Its New Aspectsmentioning

confidence: 99%

A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries

Guziejewska

2021

CER

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“…The bureaucratic elements become more visible to the employees who deal with them as part of their daily routines (all kinds of records, registrations and requirements). These characteristics constitute the corresponding corporate culture (Vasyakin et al, 2016), A bureaucratic model represents how the regional government responds to grants to provide a variety of public services (Kusuma, 2017).…”

Section: Bureaucratic Modelmentioning

confidence: 99%

“…However, if output is provided by the bureaucrat under the budget authority as much as OP2AQ3, the resulting output will be represented by OQ3 because of bureaucratic behaviors that tend to improve the budget; therefore, the output provided by either monopolies or government can result in loss of well-being for each CBF by monopolistic companies and FAG by the government. Moreover, the phenomenon of the impact of the research paper on the bureaucratic model is the result of regional bureaucratic behavior in determining the regional budget, in particular because of the exercise of soft budget constraints by the central government in the form of remittances or grants (Kusuma, 2017).…”

Section: Figure 3 Economic Analysis Of Bureaucracy (Mangkoesoebroto mentioning

confidence: 99%

Conflict Management of Construction Projects – A Research

Alazemi¹,

Mohiuddin²

2019

IJEAT

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Conflict in management is a commonly occurring problem. In terms of construction projects, conflicts lead to problems such as increase in project costs, project delays, reduced productivity, loss of profit or damage in business relationships and internal/ external disputes. This paper aims to explain the different types of conflicts based on organization, human behaviour and their aftermath. In the later section of the paper, the discussions are about conflict sources in construction projects, stakeholders and concludes with functional and dysfunctional conflict phenomenon. The intention of this paper is to provide an overview of the different aspects for the project incharge to be able to assess conflicts/ challenges in a broader perspective and mitigate the risk efficiently

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“…O conceito de descentralização fiscal visa ajustar os princípios do desenvolvimento econômico regional com base no governo subnacional parcialmente financiado pelo orçamento nacional (Kusuma, 2017). De acordo com a teoria do federalismo fiscal, uma vez que é papel do Estado corrigir falhas de mercado, os entes nacionais ofertam, indiretamente, bens e serviços públicos mais adequados às características locais, por meio de uma espécie de contrato entre governo central e governos subnacionais, através de repasses (transferências) (Giambiagi & Além, 2016).…”

Section: Introductionunclassified

Análise de Evidências e Causas do Efeito Flypaper e da Ilusão Fiscal nos Estados e Municípios Brasileiros

Pansani

Serrano

Ferreira

2020

Adm. Púb. e Gest. Social

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A teoria da ilusão fiscal se refere ao fenômeno pelo qual os governantes criam distorções sobre a realidade fiscal nos contribuintes, dificultando a percepção quanto ao preço dos serviços públicos, por meio de mecanismos como utilização de transferências governamentais para aumento de gastos ao invés de redução de impostos (efeito flypaper). A pesquisa objetiva analisar as evidências de ilusão fiscal no país, a partir dos estudos de Araújo (2014) e Araújo e Siqueira (2016) utilizando o modelo do eleitor mediano. O presente trabalho utiliza dados de 2004 a 2015 por Unidade da Federação. Com a utilização de modelo de efeitos fixos de regressão com dados em painel e com a utilização de erros robustos, são encontradas evidências do efeito flypaper e, parcialmente, da ilusão causada pela complexidade de receita.

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Flypaper Effect: Fiscal Illusion and Bureaucratic Model

Cited by 9 publications

References 15 publications

A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries

A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries

Conflict Management of Construction Projects – A Research

Análise de Evidências e Causas do Efeito Flypaper e da Ilusão Fiscal nos Estados e Municípios Brasileiros

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