Understanding forecasting errors in state personal income tax revenues : the role of capital gains
Year of publication: |
2023
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Authors: | Ferguson, Asa ; Marshall, Liam ; Rork, Jonathan C. |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 51.2023, 5, p. 649-668
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Subject: | revenue forecast errors | capital gains taxation | state personal income taxation | Einkommensteuer | Income tax | Wertzuwachssteuer | Capital gains tax | Steuereinnahmen | Tax revenue | Prognoseverfahren | Forecasting model | Kapitalertragsteuer | Capital income tax | Steuerschätzung | Tax revenue forecasting | Ländersteuer | State tax | Steuerreform | Tax reform |
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