The effect of tax budgeting errors on fiscal balance : evidence from the Swiss cantons
Year of publication: |
2012
|
---|---|
Authors: | Chatagny, Florian ; Soguel, Nils |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 19.2012, 3, p. 319-337
|
Subject: | Haushaltsdefizit | Budget deficit | Direkte Besteuerung | Direct taxation | Steuerschätzung | Tax revenue forecasting | Statistischer Fehler | Statistical error | Mehrgleichungsmodell | Multiple equation model | Teilstaat | State of a federation | Schweiz | Switzerland | 1980-2002 |
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