Revenue Forecasts as Performance Targets

Revenue Forecasts as Performance Targets
Budget revenue forecasts should be best estimates of expected receipts. Often they are not. This paper analyzes the rationale for overstated revenue forecasts and derives conditions for intentional biases. A theoretical model demonstrates that overstated revenue forecasts can be the result of the government's attempt to boost unobserved revenue... READ MORE...

Publication date: January 2005
ISBN 9781451860337
$15.00

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