01888cas a2200253 a 4500 AALejournalIMF003375 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451860436 1018-5941 BD-DhAAL BD-DhAAL Kyobe, Annette. Revenue Forecasting-How is it done? : Results from a Survey of Low-Income Countries / Annette Kyobe, Stephan Danninger. Washington, D.C. : International Monetary Fund, 2005. 1 online resource (22 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper takes stock of revenue forecasting practices in low-income countries, and provides a comprehensive and condensed account of the revenue forecasting process. Based on a new dataset on 34 low-income countries, it catalogues forecasting practices and procedures from inception until budget submission, focusing primarily on institutional aspects and processes. The paper also synthesizes three key characteristics of forecasting practices, formality, organizational simplicity, and transparency, and empirically explores their determinants. High levels of country corruption are associated with less formal and less transparent forecasts. Past IMF involvement in a country increases the formality of the process, but does not improve public access to information. Mode of access: Internet Danninger, Stephan. IMF Working Papers; Working Paper ; No. 2005/024 Full text available on IMF http://elibrary.imf.org/view/journals/001/2005/024/001.2005.issue-024-en.xml IMF e-Library