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Tax estimates in an international comparison

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  • Thiess Büttner
  • Björn Kauder

Abstract

Very little is known in Germany about how other industrial countries carry out their tax estimates. There is neither relevant literature nor is there an exchange of ideas between the tax estimators of the individual states. In order to fill this information gap, the Federal Ministry of Finance commissioned the Ifo Institute to present an expert opinion on the subject of the methods of tax estimation in an international comparison. The comparison of the methods of tax estimation revealed a number of differences between the practices of the individual countries onto. This includes, first of all, the institutions the tax estimators belong to and hence their independence. In terms of the organisational framework and procedures there are fewer obvious differences. In addition, the transparency and documentation differ. In general, the international comparison of the methods of tax estimation reveals differing demands and procedures in the countries examined. No one superior method for tax estimation was determined. The results underline, however, the importance of the independence of the tax estimator for the quality of the forecast.

Suggested Citation

  • Thiess Büttner & Björn Kauder, 2008. "Tax estimates in an international comparison," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(14), pages 29-35, July.
    • Handle: RePEc:ces:ifosdt:v:61:y:2008:i:14:p:29-35
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    References listed on IDEAS

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    1. Auerbach, Alan J., 1999. "On the Performance and Use of Government Revenue Forecasts," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(4), pages 765-782, December.
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    Cited by:

    1. Boysen-Hogrefe, Jens, 2014. "Passt die mittelfristige Steuerschätzung zur Finanzplanung der Länder?," Kiel Policy Brief 78, Kiel Institute for the World Economy (IfW Kiel).
    2. Jens Boysen-Hogrefe, 2015. "Konjunkturbereinigungsverfahren der Länder: Eine Quasi-Echtzeitanalyse am Beispiel Schleswig-Holsteins," AStA Wirtschafts- und Sozialstatistisches Archiv, Springer;Deutsche Statistische Gesellschaft - German Statistical Society, vol. 9(1), pages 41-57, April.
    3. Tschofenig, Hannes & Arumaithurai, Mayutan & Schulzrinne, Henning & Aboba, Bernard, 2010. "How secure is the next generation of IP-based emergency services architecture?," International Journal of Critical Infrastructure Protection, Elsevier, vol. 3(1), pages 41-50.
    4. Boysen-Hogrefe, Jens, 2014. "Konjunkturbereinigung der Länder: Eine Quasi-Echtzeitanalyse am Beispiel Schleswig-Holsteins," Kiel Discussion Papers 538, Kiel Institute for the World Economy (IfW Kiel).
    5. Beate Jochimsen & Robert Lehmann, 2017. "On the political economy of national tax revenue forecasts: evidence from OECD countries," Public Choice, Springer, vol. 170(3), pages 211-230, March.

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries

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