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dc.contributor.authorBuettner, Thiessen_US
dc.contributor.authorKauder, Björnen_US
dc.date.accessioned2009-06-29en_US
dc.date.accessioned2010-05-14T08:19:51Z-
dc.date.available2010-05-14T08:19:51Z-
dc.date.issued2009en_US
dc.identifier.urihttp://hdl.handle.net/10419/30459-
dc.description.abstractThis paper reviews the practice and performance of revenue forecasting in selected OECD countries. While the mean forecast errors are small in most countries, the precision of the forecasts measured by the standard deviation of the forecast error differs substantially across countries. Based on a comparison of forecasting practices we show that these differences can be attributed to a large part to differences in the timing of the forecasts and in the tax structure. In addition, we find some evidence that differences in methods and institutions also matter for the forecasting precision. In particular, we find that the use of macroeconomic models as well as the independence of revenue forecasting are associated with a lower standard deviation of the forecast error.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2628en_US
dc.subject.jelH68en_US
dc.subject.jelH11en_US
dc.subject.ddc330en_US
dc.subject.keywordrevenue forecastingen_US
dc.subject.keywordinternational comparisonen_US
dc.subject.keywordOECD countriesen_US
dc.subject.keywordforecast erroren_US
dc.subject.stwSteuerschätzungen_US
dc.subject.stwÖffentliche Einnahmenen_US
dc.subject.stwPrognoseverfahrenen_US
dc.subject.stwStatistischer Fehleren_US
dc.subject.stwVergleichen_US
dc.subject.stwOECD-Staatenen_US
dc.titleRevenue forecasting practices : differences across countries and consequences for forecasting performanceen_US
dc.typeWorking Paperen_US
dc.identifier.ppn603307345en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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