Government Budget Forecasting: Theory and Practice

1st Edition

Jinping Sun, Thomas D. Lynch

Routledge
Published March 26, 2008
Reference - 664 Pages - 50 Color & 101 B/W Illustrations
ISBN 9781420045826 - CAT# AU4582
Series: Public Administration and Public Policy

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Summary

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:
  1. Enhances the understanding of revenue and expenditure estimation both theoretically and practically
  2. 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, drawing on 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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