税収予測と景気変動 : 日米比較

• 柴田 愛子

  関西学院大学総合政策学部

書誌事項

タイトル別名

• The Estimate of Total Tax Revenues and the Business Cycles

抄録

Many economists have serious reservations as to the reliability of estimates given in government budgets here in Japan as well as in the United States. This paper analyzes and compares the systematic biases existing in the estimates of total tax revenues in two budgets-the budget proposed by the Japanese prime minister to his Diet and the budget proposed by the Office of Management and Budget to the U.S. Congress. The results of this study indicate that the estimates of total tax revenues are significantly affected by the business cycles in Japan but not in the United States.

収録刊行物

• 総合政策研究

  総合政策研究 4 119-123, 1997-09

  関西学院大学

キーワード

• 税収予測
• ビジネスサイクル
• 日米比較

詳細情報

• CRID: 1572261551692492032
• NII論文ID: 110000486109
• NII書誌ID: AN10525697
• ISSN: 1341996X
• 本文言語コード: ja
• データソース種別:
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