Verfügbarkeit: 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 go...

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1. Verfasser:	Danninger, Stephan (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 2005
Schriftenreihe:	IMF Working Papers Working Paper No. 05/14
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	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 collection effort. If positive forecast errors are costly and undermine public credibility of budget expenditure plans, the reverse outcome is possible and governments may understate revenue forecasts. A case study for Azerbaijan is presented in support of the former incentive motive
Beschreibung:	1 Online-Ressource (20 p)
ISBN:	1451860331 9781451860337

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spelling	Danninger, Stephan Verfasser aut Revenue Forecasts As Performance Targets Danninger, Stephan Washington, D.C International Monetary Fund 2005 1 Online-Ressource (20 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 05/14 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 collection effort. If positive forecast errors are costly and undermine public credibility of budget expenditure plans, the reverse outcome is possible and governments may understate revenue forecasts. A case study for Azerbaijan is presented in support of the former incentive motive Online-Ausg http://elibrary.imf.org/view/IMF001/05983-9781451860337/05983-9781451860337/05983-9781451860337.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Danninger, Stephan Revenue Forecasts As Performance Targets
title	Revenue Forecasts As Performance Targets
title_auth	Revenue Forecasts As Performance Targets
title_exact_search	Revenue Forecasts As Performance Targets
title_exact_search_txtP	Revenue Forecasts As Performance Targets
title_full	Revenue Forecasts As Performance Targets Danninger, Stephan
title_fullStr	Revenue Forecasts As Performance Targets Danninger, Stephan
title_full_unstemmed	Revenue Forecasts As Performance Targets Danninger, Stephan
title_short	Revenue Forecasts As Performance Targets
title_sort	revenue forecasts as performance targets
url	http://elibrary.imf.org/view/IMF001/05983-9781451860337/05983-9781451860337/05983-9781451860337.xml
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