The dynamics of government revenue forecasting from an organizational perspective: a review of the literature

Abstract

Over a decade ago, Bretschneider and Gorr proposed two directions for future research in government forecasting: one was to extend the research on developing and evaluating alternative forecasting methods and the other, to look at forecasting as a human activity and examine how organizational factors affect forecasting. What has happened since then? To see partially what has been done and what remains to be done, this paper provides a review of the literature on government revenue forecasting with a primary focus on the state level and identifies areas for future research in government revenue forecasting.

Citation

Sun, J. (2005), "The dynamics of government revenue forecasting from an organizational perspective: a review of the literature", Journal of Public Budgeting, Accounting & Financial Management, Vol. 17 No. 4, pp. 527-556. https://doi.org/10.1108/JPBAFM-17-04-2005-B006