The current debt crisis has shed light on the importance of accurate fiscal forecasts. In particular, the accuracy of revenue forecasts is central since they set the limit within which expenditure should remain in order to reach fiscal balance. Therefore, forecasting tax revenue accurately is a...

This article contributes to the literature on local tax interactions. Its novelty lies in its focus on the interactions of local governments across national borders. We use panel data for the French and German municipalities in the Rhine Valley for the period 2000–2007. The local governments...

Reforming the tax system in Sub-Sahara Africa (SSA) will require a closer look at the individual tax revenue components, not just tax revenues as a whole. The findings in this paper established that tax revenue determinants affect the individual tax revenue components in different ways. In this...