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Incentive effects of fiscal rules on the finance minister's behaviour : evidence from revenue projections in Swiss Cantons
Chatagny, Florian - 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/10010213021
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Incentive effects of fiscal rules on the finance minister's behavior : evidence from revenue projections in Swiss Cantons
Chatagny, Florian - In: European journal of political economy 39 (2015), pp. 184-200
Persistent link: https://www.econbiz.de/10011535551
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Incentive Effects of Fiscal Rules on the Finance Minister's Behaviour : Evidence from Revenue Projections in Swiss Cantons
Chatagny, Florian - 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/10013072085
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Incentive Effects of Fiscal Rules on the Finance Minister's Behaviour : Evidence from Revenue Projections in Swiss Cantons
Chatagny, Florian - 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/10013026676
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Rationality of direct tax revenue forecasts under asymmetric losses : evidence from Swiss cantons
Chatagny, Florian; Siliverstovs, Boriss - 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/10009687789
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Rationality of Direct Tax Revenue Forecasts under Asymmetric Losses : Evidence from Swiss Cantons
Chatagny, Florian - 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/10013088763
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On the fiscal sustainability of Swiss Cantons since 1905
Bury, Yannick; Feld, Lars P.; Köhler, Ekkehard A. - 2023 - This version: 4th November 2023
With an outstandingly long data set of Swiss cantonal public finances we study whether the Swiss subnational level runs sustainable fiscal policies. Going back to the year 1905, we test for stationarity of cantonal public debt, revenue and spending and for cointegration between cantonal revenues...
Persistent link: https://www.econbiz.de/10014416154
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What drives public health care expenditure growth? : evidence from Swiss cantons, 1970 - 2012
Brändle, Thomas; Colombier, Carsten - 2015
expenditure in Switzerland spanning the period 1970 - 2012. Using dynamic panel estimation methods, we find that per capita income …
Persistent link: https://www.econbiz.de/10011350002
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What drives public health care expenditure growth? : evidence from Swiss cantons, 1970-2012
Brändle, Thomas; Colombier, Carsten - 2015
expenditure in Switzerland spanning the period 1970 - 2012. Using dynamic panel estimation methods, we find that per capita income …
Persistent link: https://www.econbiz.de/10011569583
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How does depreciations management affect subsequent fiscal performance? : the case of the Swiss cantons
Clémenceau, Maxime; Soguel, Nils - In: Swiss journal of economics and statistics 154 (2018) 1, pp. 1-15
Creative accounting allows governments and, more particularly, finance ministers to somehow manage financial reports to achieve specific and possibly self-interested goals. It is usually used to hide deficits. It sometimes also helps to present financial performance as being more worrisome than...
Persistent link: https://www.econbiz.de/10011963006