The use of neural networks has been slow in coming to the public sector. One promising area in which neural networks are likely to prove beneficial is in the area of revenue forecasting. A sales tax forecasting model is developed and compared to the actual collections for the State of Indiana....

The use of neural networks has been slow in coming to the public sector. One promising area in which neural networks are likely to prove beneficial is in the area of revenue forecasting. A sales tax forecasting model is developed and compared to the actual collections for the State of Indiana....

China’s transformation into a dynamic private-sector-led economy and its integration into the world economy have been among the most dramatic global economic developments of recent decades. This paper provides an overview of some of the key aspects of recent developments in China’s...

The Selected Issues paper analyzes tax policy trends at the local level in Sweden and assesses the effectiveness of the vertical fiscal policy coordination system. The study reviews Sweden’s local public finances from an international perspective and empirically explores various...

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to...

It is critical to emphasize that intergovernmental fiscal relations must be thought of as a system and that all the pieces in the system must fit together if decentralization is to work properly. Various theories and experiences strongly suggest that if fiscal decentralization is to produce...