Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance

Beitrag in einer Fachzeitschrift


Details zur Publikation

Autorinnen und Autoren: Büttner T, Kauder B
Zeitschrift: Fiscal Studies
Verlag: Wiley-Blackwell
Jahr der Veröffentlichung: 2010
Band: 31
Heftnummer: 31
Seitenbereich: 313-340
ISSN: 0143-5671


Abstract


This paper reviews the practice and performance of revenue forecasting in selected OECD countries. It turns out that the cross-country differences in the performance of revenue forecasting are first of all associated with uncertainty about the macroeconomic fundamentals. To some extent, they are also driven by country characteristics such as the importance of corporate and (personal) income taxes. Also, differences in the timing of the forecasts prove important. However, controlling for these differences, we find that the independence of revenue forecasting from possible government manipulation exerts a robust, significantly positive effect on the accuracy of revenue forecasts. © 2010 The Authors Fiscal Studies © 2010 Institute for Fiscal Studies.



FAU-Autorinnen und Autoren / FAU-Herausgeberinnen und Herausgeber

Büttner, Thiess Prof. Dr.
Lehrstuhl für Volkswirtschaftslehre, insbesondere Finanzwissenschaft


Zitierweisen

APA:
Büttner, T., & Kauder, B. (2010). Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance. Fiscal Studies, 31(31), 313-340. https://dx.doi.org/10.1111/j.1475-5890.2010.00117.x

MLA:
Büttner, Thiess, and Björn Kauder. "Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance." Fiscal Studies 31.31 (2010): 313-340.

BibTeX: 

Zuletzt aktualisiert 2018-07-08 um 10:53