Revenue Forecasting and Evaluation Criteria

William Duncombe

Chapter 9 in Lecture Notes in Public Budgeting and Financial Management, 2018, pp 221-247 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The following sections are included:IntroductionOverview of the Tax SystemRevenue ForecastingTax EvaluationWe begin this lecture with a brief description of the tax system in this country. The tax system – reflecting our complicated federalist system – is a complex web of different tax types used by different levels of government and revenue sharing between levels through intergovernmental grants. We will then turn to a brief discussion of revenue forecasting, which is a crucial part of the budgeting process. Finally, the bulk of the lecture will be devoted to a discussion of the criteria typically used to evaluate tax policies and government revenue sources.

Keywords: Public Budgeting; Financial Management; Microeconomics; Public Administration; USA; Tax Studies (search for similar items in EconPapers)
JEL-codes: H61 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/doi/pdf/10.1142/9789813145917_0009 (application/pdf)
https://www.worldscientific.com/doi/abs/10.1142/9789813145917_0009 (text/html)
Ebook Access is available upon purchase.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wschap:9789813145917_0009

Ordering information: This item can be ordered from

Access Statistics for this chapter

More chapters in World Scientific Book Chapters from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().