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Tax Reforms With the Oklahoma Tax Model

Author

Listed:
  • Chong K. Liew

    (University of Oklahoma)

  • Kwangok Kim

    (Indiana State University-Evansville)

Abstract

This article evaluates the ex ante forecasting performance of the Oklahoma tax model It is compared with that of the model-free Box-Jenkins methods. The Oklahoma model outperforms the Box-Jenkins methods in forecastings of various tax revenues. The model is also simulated to see the tax reforms and tax revenues both in a short-run and in a long-run. The model concludes that the effective way to collect the tax revenues for Oklahoma is through a tax reform on state income tax followed by the corporation income tax, general sales tax, and motor fuel tax.

Suggested Citation

  • Chong K. Liew & Kwangok Kim, 1980. "Tax Reforms With the Oklahoma Tax Model," Public Finance Review, , vol. 8(1), pages 115-128, January.
    • Handle: RePEc:sae:pubfin:v:8:y:1980:i:1:p:115-128
    DOI: 10.1177/109114218000800108
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    References listed on IDEAS

    as
    1. 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.
    2. Weicher, John C & Emerine, R J, II, 1973. "Econometric Analysis of State and Local Aggregate Expenditure Functions," Public Finance = Finances publiques, , vol. 28(1), pages 69-83.
    3. Liew, C K, 1973. "A Computer Program for Dynamic Multipliers," Econometrica, Econometric Society, vol. 41(6), pages 1207-1207, November.
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