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
Word sense of a word are related to each other within a semantic field. A common pattern is that one sense is broader and another narrower. This is often the case in technical jargon, where the target audience uses a narrower sense of a word that a general audience would tend to take in its broader sense. For example, in casual use "orthography" will often be glossed for a lay audience as "spelling", but in linguistic usage "orthography" (comprising spelling, casing, spacing, hyphenation, and other punctuation) is a hypernym of "spelling". Besides jargon, however, the pattern is common even in general vocabulary.