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Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour: Evidence from Revenue Projections in Swiss Cantons
Chatagny, Florian - KOF Swiss Economic Institute, Department of Management, … - 2013
prediction errors have a direct impact on fiscal deficits. In the current paper we explore the relationship between the ideology … at the cantonal level. We find a rather counter-intuitive positive relationship between the ideology of the finance … conservative forecasts. We also find that fiscal rules reduce the effect of ideology on tax revenue projection errors. These …
Persistent link: https://www.econbiz.de/10010721050
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Incentive Effects of Fiscal Rules on the Finance Minister's Behaviour: Evidence from Revenue Projections in Swiss Cantons
Chatagny, Florian - CESifo - 2015
projection errors have a direct impact on fiscal deficits. In this paper, we explore the relationship between the ideology of the …-intuitive positive effect of the ideology of the finance minister on tax revenue projection errors in the sense that a more left …-wing finance minister produces relatively more conservative forecasts. We also find that fiscal rules reduce the effect of ideology …
Persistent link: https://www.econbiz.de/10011185626
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Öffentliche Haushalte 2008/2009: Pulver für Steuersenkungen bereits verschossen
Zinsmeister, Florian - In: DIW Wochenbericht 75 (2008) 37, pp. 532-543
Nach dem rasanten Rückgang der Defizite in den öffentlichen Haushalten kommt die Entwicklung des Budgetüberschusses nun auf niedrigem Niveau zum Stillstand. Im laufenden Jahr dürfte der Finanzierungsüberschuss von Bund, Ländern und Gemeinden 2,8 Milliarden Euro betragen (2007: 1,7...
Persistent link: https://www.econbiz.de/10005070861
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Öffentliche Haushalte 2007/2008: Überschüsse horten - Investitionen stärken
Zinsmeister, Florian - In: DIW Wochenbericht 74 (2007) 41, pp. 585-596
einer antizyklischen Finanzpolitik zur Schuldentilgung verwendet werden. Unabhängig davon ist es geboten, Ausgaben mit …
Persistent link: https://www.econbiz.de/10005070854
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Rationality of Direct Tax Revenue Forecasts under Asymmetric Losses: Evidence from Swiss cantons
Chatagny, Florian; Siliverstovs, Boriss - KOF Swiss Economic Institute, Department of Management, … - 2013
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...
Persistent link: https://www.econbiz.de/10010604791
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Sous-estimation des recettes fiscales dans les cantons suisses: prudence ou erreur systématique?
Chatagny, Florian; Siliverstovs, Boriss - In: KOF Analysen 1 (2013) 1, pp. 77-90
The accuracy of revenue forecasts is central to fiscal policy and management of public finances since they set the limit within which expenditure should remain in order to reach fiscal balance. In the current contribution we apply the method developed by Elliott et alii (2005) to test for the...
Persistent link: https://www.econbiz.de/10010682988
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Sous-estimation des recettes fiscales dans les cantons suisses: prudence ou erreur systématique?
Chatagny, Florian; Siliverstovs, Boriss - In: KOF Analysen 7 (2013) 1, pp. 77-90
The accuracy of revenue forecasts is central to fiscal policy and management of public finances since they set the limit within which expenditure should remain in order to reach fiscal balance. In the current contribution we apply the method developed by Elliott et alii (2005) to test for the...
Persistent link: https://www.econbiz.de/10010685127
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Rationality of Direct Tax Revenue Forecasts under Asymmetric Losses: Evidence from Swiss cantons
Chatagny, Florian; Siliverstovs, Boriss - KOF Swiss Economic Institute, Department of Management, … - 2013
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...
Persistent link: https://www.econbiz.de/10010602215
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The Power of Parties
Fiva, Jon H.; Folke, Olle; Sørensen, Rune J. - CESifo - 2013
As with the market for goods and services, democratic competition involves political parties offering their services (policy programs) to citizen-consumers who vote for their preferred partisan supplier. Little is known about the partial effect of a shift in parties’ seat shares for given...
Persistent link: https://www.econbiz.de/10010627555
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Getting Back on Track: Restoring Fiscal Sustainability in Ireland
Haugh, David - Economics Department, Organisation de Coopération et … - 2011
Ireland’s banking crisis, one of the most severe in the OECD area, and the associated economic recession have taken a heavy toll on public finances. Large public deficits have accumulated since 2008 and net public debt, which had been eliminated, has soared once again. The rapid deterioration...
Persistent link: https://www.econbiz.de/10009364451