Fiscal Illusion in Thai Public Financial Administration: An Analysis of the Voter’s Perspective in the 2011 General Election
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Abstract
Although fiscal illusion has appeared widely in the public finance literature,
only few studies attempted so far to explore its characteristics and effects on the
voter’s fiscal preferences. This paper, therefore, analyzes fiscal illusion in Thai public financial context, using a sample of 1,320 eligible voters in the 2011 general election. The findings indicate that fiscal illusion prevails among general voters and is likely
to distort their tax and budgetary choices. This indicates the fiscal sustainability risk
and calls for the simplification and transparency of Thai public financial administra-
tion so that they would enhance appropriate fiscal attitudes for the democratic
constituency.
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