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财政幻觉(Fiscal Illusion)形成于纳税人(投票者)对税收负担的错觉。按照其对纳税人的影响不同,财政幻觉分为乐观幻觉和悲观幻觉:乐观幻觉是指纳税人低估公共品价格(税收),悲观幻觉是指纳税人高估公共品价格(税收)。按照其产生的原因划分,财政幻觉包括政府主动创造幻觉和财政制度派生幻觉:政府主动创造幻觉
Fiscal Illusion forms the illusion of taxpayers (voters) on the tax burden. According to its impact on taxpayers, the financial hallucinations are divided into optimistic hallucinations and pessimistic hallucinations: optimistic hallucinations mean that taxpayers underestimate the prices of public goods (taxes), and pessimistic hallucinations mean that taxpayers overestimate the prices of public goods (taxes). In accordance with the causes of their division, the financial illusion includes the government’s initiative to create hallucinations and the illusion of fiscal system: the government initiative to create hallucinations