This article investigates the impact of individuals' social identities on their tax attitudes and how these effects on the micro level are translated to the impact of a country's ethnic heterogeneity on the public's overall tax morale. The author finds that both ethnic and national identities...

This article offers an empirical test of the fiscal illusion hypothesis. It is argued that, if fiscal illusion increases with the degree of separation in taxing and spending powers, then federal unconditional grants ought to have a greater stimulatory impact on local government spending than...

The authors report the results of an experiment designed to measure the impact of different forms of subsidies on the demand for postsecondary education financing among a sample of adults ages 18–55 in Canada. The experiment presents subjects with a series of choices involving trade-offs...