一、财政幻觉假说的发展历史财政幻觉(Fiscal Illusion)假说是用以解释政府规模增长的公共选择理论之一,它认为由于财政收支过程的混沌性产生的对税收负担的错觉,投票者-纳税人往往低估税收价格,导致对公共产品的需求增加,以至于支持了较高的公共支出水平。财政幻觉假说可以追溯到约翰·斯图亚特·穆勒(John Stuart Mill)。穆勒认为 I. Development of the Fiscal Illusion Hypothesis The Fiscal Illusion hypothesis is one of the public choice theories used to explain the government’s scale growth. It considers that because of the illusion of tax burden caused by the chaos of fiscal revenue and expenditure, voters - Taxpayers often underestimate the tax price, resulting in an increase in the demand for public goods that supports a higher level of public spending. The fiscal illusion hypothesis dates back to John Stuart Mill. Muller thinks