Jochimsen, Beate; Lehmann, Robert - ifo Leibniz-Institut für Wirtschaftsforschung an der … - 2015
Solid budgets serve as important quality signals for the electorate. Politicians mighttherefore face an incentive to influence tax revenue forecasts, which are widely regardedas a key element for budget setups. Looking at the time period from 1996 to 2012, inthis study we systematically analyze...