Understanding Forecasting Errors in State Personal Income Tax Revenues: The Role of Capital Gains
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DOI: 10.1177/10911421231168724
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References listed on IDEAS
- William R. Voorhees, 2006. "Consistent underestimation bias, the asymmetrical loss function, and homogeneous sources of bias in state revenue forecasts," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 18(1), pages 61-76, March.
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More about this item
Keywords
revenue forecast errors; capital gains taxation; state personal income taxation;All these keywords.
JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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