Revenue and expenditure forecasting plays an important role in
public budgeting and financial management, particularly during
times of financial constraint, when citizens impose greater
accountability upon government to use taxpayer dollars more
efficiently. Despite its significance, revenue and expenditure
forecasting is often overlooked in the budget process, and there is
an imbalance between practice and research in this area. Based on
the collaboration of budget scholars and practitioners, Government
Budget Forecasting fulfills two purposes- Enhances the
understanding of revenue and expenditure estimation both
theoretically and practically Stimulates dialogue and debate among
practitioners and academicians to identify good forecast practices
as well as areas for improvement
Divided into four parts, this comprehensive reference first
examines forecast practices at the federal, state, and local
levels, utilizing case studies that include California, Texas, and
Louisiana. It then explores consensus systems and risk assessment,
considering political factors and the costs of forecast errors. The
text concludes with a call to transparency and guidance from a code
of ethics, and a look at forecasting practices in emerging
countries.
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