Assessing Monthly Progress towards Annual Fiscal Revenue Targets
IMF Working Papers, July 1, 2002
Source details
- Canonical URL
- Assessing Monthly Progress towards Annual Fiscal Revenue Targets
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Bibliographic details
- Authors: Daniel S Kanda
- Published: July 1, 2002
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451853940.001
Summary and purpose
- A simple statistical methodology is developed to help evaluate monthly progress toward an annual fiscal revenue target.
- The applicability of the methodology to both developing and industrial countries is demonstrated using data for Sri Lanka and the United States.
- Disclaimer: 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.
Key findings and applications
- Methodology: A simple statistical approach for assessing monthly progress toward annual fiscal revenue targets.
- Demonstrations: Empirical application using data for Sri Lanka and the United States to show applicability across country types.
- Intended use: Evaluation of monthly revenue performance relative to an annual target in both developing and industrial country contexts.
Subject areas and keywords
- 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
Content in this bundle
- Assessing Monthly Progress Toward Annual Fiscal Revenue Targets - WP/02/116