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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| Format: | Tidsskrift |
| Sprog: | English |
| Udgivet: |
Washington, D.C. :
International Monetary Fund,
2005.
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| Serier: | IMF Working Papers; Working Paper ;
No. 2005/014 |
| Online adgang: | Full text available on IMF |