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Forecasting State Income Tax Collections: A New Approach

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  • David M. Reaume

    (Alaska State Division of Economic Enterprise)

Abstract

This paper reports on an application of the microsimulation method to the estimation of income tax collections for the State of North Carolina. Detailed forecasts of Income distribution make it Possible to model the law in nearly complete detail. The model provides quarterly forecasts of collections disaggregated by withheld taxes, declarations payments, final payments, and refunds.

Suggested Citation

  • David M. Reaume, 1978. "Forecasting State Income Tax Collections: A New Approach," Public Finance Review, , vol. 6(1), pages 67-91, January.
    • Handle: RePEc:sae:pubfin:v:6:y:1978:i:1:p:67-91
    DOI: 10.1177/109114217800600104
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    References listed on IDEAS

    as
    1. Mirer, Thad W & Peck, Jon K, 1975. "Combining Microsimulation and Regression: Comment," Econometrica, Econometric Society, vol. 43(3), pages 523-528, May.
    2. Bergmann, Barbara R, 1975. "Combining Microsimulation and Regression: A Reply," Econometrica, Econometric Society, vol. 43(3), pages 529-531, May.
    3. Singer, Neil M, 1970. "Estimating State Income-Tax Revenues: A New Approach," The Review of Economics and Statistics, MIT Press, vol. 52(4), pages 427-433, November.
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