This paper takes stock of revenue forecasting practices in low-income countries, and provides a comprehensive and … condensed account of the revenue forecasting process. Based on a new dataset on 34 low-income countries, it catalogues … forecasting practices and procedures from inception until budget submission, focusing primarily on institutional aspects and …

This paper analyzes interference and timeliness in the revenue-forecasting process, using new data on revenue-forecasting … forecasts. A theoretical model explains forecasting interference through government corruption. The data broadly supports the …-transparency, formality, and organizational simplicity-that characterize revenue-forecasting practices, and assesses their effectiveness in …