The effect of tax revenue budgeting errors on fiscal balance: evidence from the Swiss cantons

Florian Chatagny and Nils Soguel

International Tax and Public Finance, 2012, vol. 19, issue 3, 319-337

Keywords: Fiscal deficits; Tax revenue budgeting errors; Swiss cantons; Simultaneous equations model with panel data; C12; C33; H71; H72 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.1007/s10797-011-9189-5

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