Bayesian Prediction Under Asymmetric Linear Loss: Forecasting State Tax Revenues in Iowa

1996 ◽  
pp. 149-166
Author(s):  
Charles H. Whiteman
Keyword(s):  
Bayesian Prediction ◽  
Tax Revenues ◽  
State Tax ◽  
Linear Loss

Income Elasticities for State Tax Revenues: Techniques of Estimation and Their Usefulness for Forecasting

1973 ◽  
Vol 1 (4) ◽  
pp. 409-425 ◽  
Author(s):  
Robert E. Berney ◽  
Bernard H. Frerichs
Keyword(s):  
Time Series ◽  
Regression Analysis ◽  
Income Elasticity ◽  
Income Elasticities ◽  
Tax Revenues ◽  
State Tax ◽  
The Stability ◽  
Revenue Estimation ◽  
Theoretical Foundations ◽  
Over Time

The concept of income elasticity of tax revenues has been used in numerous studies with little concern about its theoretical foundations. Income elasticities have also been used for revenue estimation with limited concern about stability over time or about the accuracy of the forecasts. This paper explores the development of the tax elasticity measure and, using revenue data from Washington, compares year-to-year elasticity measures with those established by regression analysis. The length of the time series is varied to check on the stability of the coefficients. Finally, the elasticities are used to predict revenues for three years to check on their accuracy for revenue estimation.

A CONTROL MODEL TO ASSIST IN FORECASTING STATE TAX REVENUES

1973 ◽  
Vol 4 (4) ◽  
pp. 559-562
Author(s):  
K. Fred Skousen ◽  
Merrill J. Bateman
Keyword(s):  
Control Model ◽  
Tax Revenues ◽  
State Tax

STATE TAX REVENUES UNDER COMPETITION

1983 ◽  
Vol 36 (1) ◽  
pp. 95-101
Author(s):  
ROGER S. HEWETT ◽  
SUSAN C. STEPHENSON
Keyword(s):  
Tax Revenues ◽  
State Tax

scholarly journals System of tax revenues forecasting in Ukraine: theory and reality

2019 ◽  
pp. 171-179
Author(s):  
Myroslava Bedrynets
Keyword(s):  
National Currency ◽  
Excise Tax ◽  
Tax Revenues ◽  
Time Period ◽  
State Tax ◽  
Forecast Data ◽  
Accurate Forecast ◽  
Forecasting Errors ◽  
The Given ◽  
Analytical Practice

The article is devoted to the problem of improving the system of forecasting tax revenues in Ukraine. Forecasting tax revenues in the budget system is a key tool for implementing the state tax policy. This process represents a systematic work on the calculation of tax revenues for the future. The purpose of tax forecasts is to identify, for a certain time period, tax revenues, taking into account their economically justified level.The author proved that this sphere of public administration and economic-analytical practice requires improvement, taking into account progressive developments, which proved their effectiveness in the western countries. The analysis of the forecasting errors of the main budget-generating taxes in Ukraine is carried out by comparing the forecast indicator at the end of the period (taking into account changes that were made during the budget year) with actual values.The article describes the method of forecasting tax revenues. In the given model the level of VAT is influenced by GDP growth, the national currency rate and the growth of VAT in the previous period. The individuals' income depends on the growth of GDP, the dynamics of the national currency rate and the growth of VAT, on the dynamics of excise tax. As for the corporate income tax, it is influenced by the growth of the national currency, the growth of VAT, while this indicator is related to GDP.The method of forecasting tax revenues proposed provides more accurate forecast data than the officially approved Method for predicting budget revenues, which gives grounds for considering it as a promising forecasting tool that deserves further study and improvement.

scholarly journals IMPROVING THE EFFICIENCY OF THE PROCESS OF MANAGING TAX REVENUES AND EXPENDITURES OF THE STATE BY IMPROVING THE SYSTEM OF STATE TAX CONTROLLING

2020 ◽  
pp. 14-20
Author(s):  
Tatyana Vladimirovna Deeva
Keyword(s):  
Federal Budget ◽  
Functional Classification ◽  
Tax Expenditures ◽  
Positive Effects ◽  
Tax Revenues ◽  
State Tax ◽  
State Expenditures ◽  
Key Aspects ◽  
Budget Execution

The article discusses issues of improving the efficiency of the process of managing tax revenues and state expenditures, describes the composition of tax expenditures and state revenues. The article also provides data on tax expenditures and federal budget revenues, identifies shares by type of tax, and identifies shares for the distribution of tax expenses in the context of the functional classification of expenses. The key aspects for improving the process of budget execution through the introduction of remote tax controlling are highlighted. The blocks included in the remote tax control are reviewed and the improvements for tax administration are characterized. The article also describes what is better for managing tax revenues and expenses using a remote form of tax controlling. The positive effects of the introduction of the tax controlling tool in its improved format — remote.

THE IMPACT OF CHANGES IN THE FEDERAL TAX CODE ON STATE TAX REVENUES

1984 ◽  
Vol 37 (3) ◽  
pp. 393-409
Author(s):  
CHARLES W. deSEVE ◽  
THOMAS E. VASQUEZ
Keyword(s):  
Tax Revenues ◽  
State Tax ◽  
The Impact

scholarly journals The Influence of Autonomous Vehicles on State Tax Revenues

2020 ◽  
Vol 73 (1) ◽  
pp. 199-234
Author(s):  
William F. Fox
Keyword(s):  
Autonomous Vehicles ◽  
Tax Revenues ◽  
State Tax
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