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Ins Schwarze getroffen? — Zur Prognosegenauigkeit der Steuerschätzungen
[Hitting the Mark? — The Forecasting Accuracy of Tax Revenue Estimates]

Author

Listed:
  • Jürgen Wixforth

    (Zentrale Datenstelle der Landesfinanzminister)

Abstract

Zusammenfassung Analysen, die untersuchen wie genau die Steuerschätzungen ausfallen, liegen nur wenige vor. Häufig konzentrieren sie sich auf Steuergesamteinnahmen sowie die Evaluation der Angaben mit kurzem Prognosehorizont. Für die Haushaltsplanung der Länder sind aber auch die Einzelsteuern und weiter in der Zukunft liegende Prognosezieljahre von Bedeutung.

Suggested Citation

  • Jürgen Wixforth, 2018. "Ins Schwarze getroffen? — Zur Prognosegenauigkeit der Steuerschätzungen [Hitting the Mark? — The Forecasting Accuracy of Tax Revenue Estimates]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(11), pages 805-813, November.
    • Handle: RePEc:spr:wirtsc:v:98:y:2018:i:11:d:10.1007_s10273-018-2370-z
    DOI: 10.1007/s10273-018-2370-z
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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