Breuer, Christian - In: Jahrbücher für Nationalökonomie und Statistik 235 (2015) 1, pp. 22-40
Summary This paper examines tax revenue projections in Germany for the period 1968 to 2012 with a focus on forecasting rationality. It is shown that tax revenue forecasts for the medium-term are upward biased. Overoptimistic revenue projections are particularly pronounced after the German...
