Revenue Anticipation

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Definitions
Tax Anticipation Note (TAN)
Tax Anticipation Note Short-Term Debt Municipal Finance Cash Flow Management Public Finance Revenue Anticipation State and Local Government
A Tax Anticipation Note (TAN) is a short-term debt instrument issued by state or municipal governments to finance immediate expenditures by borrowing against projected tax revenues. TANs help even out cash flow across fiscal periods and are repaid once the corresponding tax revenues are collected.
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