Assessing Monthly Progress towards Annual Fiscal Revenue Targets
July 1, 2002
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Order a Print CopyDisclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
Summary
A simple statistical methodology is developed to help evaluate monthly progress toward an annual fiscal revenue target, and the applicability of the methodology to both developing and industrial countries is demonstrated using data for Sri Lanka and the United States.
Subject: Budget planning and preparation, Excises, Income and capital gains taxes, Public financial management (PFM), Revenue administration, Taxes, Value-added tax
Keywords: acceptance region, Budget planning and preparation, Excises, fiscal, hypothesis testing, Income and capital gains taxes, revenue, revenue estimate, revenue generation, Sri Lanka, test statistic, uniform revenue path, United States, Value-added tax, WP
Pages:
29
Volume:
2002
DOI:
Issue:
116
Series:
Working Paper No. 2002/116
Stock No:
WPIEA1162002
ISBN:
9781451853940
ISSN:
1018-5941
