ABSTRACT
This chapter presents an analysis of current practice that concentrates on the last and most active period of fiscal impact growth. It provides both an overview of cost-revenue experience as well as a glimpse at the state of the art of fiscal analysis of this period. The chapter considers the focus of fiscal impact analyses and the application of specific cost-revenue methods within the context of these substantive concerns. It presents a summary of where fiscal impact analyses have been undertaken nationally with an emphasis on geographical, fiscal and legal context. The chapter examines the scope and sophistication of the analyses. It explores the reactions of sponsors of fiscal impact analyses to determine their level of satisfaction and overall evaluation of the analyses conducted within their jurisdictions. In-depth analysis of current field applications evidences a definite pairing of specific fiscal impact methods with different types of fiscal impact tasks.
