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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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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/10010420582
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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/10010500383
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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