@techreport{Bischoff2006projections,
abstract = {This paper analyses the accuracy of the tax projections of West German states from a public
choice perspective. It argues that state governments have the possibility and face incentives to
manipulate tax projections. Evidence for the years 1992 \textendash{} 2002 reveals a general upward bias
in tax projections in election as well as non-election years. The degree of overestimation is
higher, the less popular the incumbent party is. Partisanship and elections have no significant
influence. To improve external control of state governments in the budget process, the process
of tax projections must be made transparent.},
address = {Gie\ss{}en},
author = {Ivo Bischoff and Wolfgang Gohout},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {D72; H72; 330; tax projections; political parties; budget process; public expenditures},
language = {eng},
number = {74},
publisher = {Univ., Fachbereich Wirtschaftswiss.},
title = {Tax projections in German states \textendash{} manipulated by opportunistic incumbent parties?},
type = {Finanzwissenschaftliche Arbeitspapiere},
url = {http://hdl.handle.net/10419/22382},
year = {2006}
}
