Kinetic art expressions based on optical and luminous phenomenon as well as painting illusionism. The expression "kinetic art" in this modern form first appeared at the Museum für Gestaltung of Zürich in 1960, and found its major developments in the 1960s. In most European countries, it generally included the form of optical art that mainly makes use of optical illusions, such as op art, represented by Bridget Riley, as well as art based on movement represented by Yacov Agam, Carlos Cruz-Diez, Jesús Rafael Soto, Gregorio Vardanega, or Nicolas Schöffer. From 1961 to 1968, GRAV ("Groupe de Recherche d’Art Visuel") founded by François
Fiscal illusion Mourao (2008) attempts to quantify fiscal illusion empirically for almost 70 democracies since 1960. Fiscal illusion Fiscal illusion is a public choice theory of government expenditure first developed by the Italian economist Amilcare Puviani in his 1903 book "Teoria della illusione finanziaria" ("Theory of Financial Illusion" (not yet translated into English, but translated into German in 1960 under the title "Die Illusionen in der öffentlichen Finanzwirtschaft", Berlin: Dunker & Humblot, 1960)). Fiscal illusion suggests that when government revenues are not completely transparent or are not fully perceived by taxpayers, then the cost of government is seen to be less than