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dc.contributor.authorBuettner, Thiessen
dc.contributor.authorKauder, Björnen
dc.date.accessioned2009-06-29-
dc.date.accessioned2010-05-14T08:19:51Z-
dc.date.available2010-05-14T08:19:51Z-
dc.date.issued2009-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2628en
dc.subject.jelH68en
dc.subject.jelH11en
dc.subject.ddc330en
dc.subject.keywordrevenue forecastingen
dc.subject.keywordinternational comparisonen
dc.subject.keywordOECD countriesen
dc.subject.keywordforecast erroren
dc.subject.stwSteuerschätzungen
dc.subject.stwÖffentliche Einnahmenen
dc.subject.stwPrognoseverfahrenen
dc.subject.stwStatistischer Fehleren
dc.subject.stwVergleichen
dc.subject.stwOECD-Staatenen
dc.titleRevenue forecasting practices : differences across countries and consequences for forecasting performance-
dc.typeWorking Paperen
dc.identifier.ppn603307345en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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