Evaluating rationality of level and growth rate forecasts of direct tax revenues under flexible loss function : evidence from Swiss cantons
Florian Chatagny, Boriss Siliverstovs (ETH Zürich, KOF Swiss Economic Institute)
| Year of publication: |
September 2015
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| Authors: | Chatagny, Florian ; Siliverstovs, Boriss |
| Published in: |
Economics letters. - Amsterdam [u.a.] : Elsevier, ISSN 0165-1765, ZDB-ID 717210-2. - Vol. 134.2015, p. 65-68
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| Subject: | Tax revenue forecasts | Rationality tests | Asymmetric loss function | Swiss cantons | Schweiz | Switzerland | Steuereinnahmen | Tax revenue | Prognoseverfahren | Forecasting model | Schätzung | Estimation | Theorie | Theory | Steuerschätzung | Tax revenue forecasting | Direkte Besteuerung | Direct taxation | Prognose | Forecast | Steuerwettbewerb | Tax competition |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.econlet.2015.06.017 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011432261