Büttner T, Kauder B (2010)
Publication Type: Journal article
Publication year: 2010
Publisher: Wiley-Blackwell
Book Volume: 31
Pages Range: 313-340
Journal Issue: 31
URI: https://www.finanzwissenschaft.rw.fau.de/files/2020/03/FSBuettnerKauder.pdf
DOI: 10.1111/j.1475-5890.2010.00117.x
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.
APA:
Büttner, T., & Kauder, B. (2010). Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance. Fiscal Studies, 31(31), 313-340. https://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.
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