Sample records for BISCHOFF-VERFAHREN (bischoff process)
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Sample records 1 - 1 shown.



1

Tax projections in German states – manipulated by opportunistic incumbent parties?

Bischoff, Ivo; Gohout, Wolfgang

This paper analyses the accuracy of the tax projections of West German states from a public choice perspective. It argues that state governments have the possibility and face incentives to manipulate tax projections. Evidence for the years 1992 – 2002 reveals a general upward bias in tax projections...

DRIVER (German)