IDEAS home Printed from https://ideas.repec.org/a/sae/pubfin/v8y1980i1p115-128.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/109114218000800108
    Download Restriction: no
    File URL: https://libkey.io/10.1177/109114218000800108?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. Liew, C K, 1973. "A Computer Program for Dynamic Multipliers," Econometrica, Econometric Society, vol. 41(6), pages 1207-1207, November.
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Werner W. Pommerehne & Bruno S. Frey, 1976. "Two Approaches To Estimating Public Expenditures," Public Finance Review, , vol. 4(4), pages 395-407, October.
    2. Robert E. Berney & Bernard H. Frerichs, 1973. "Income Elasticities for State Tax Revenues: Techniques of Estimation and Their Usefulness for Forecasting," Public Finance Review, , vol. 1(4), pages 409-425, October.
    3. Yesim Kustepeli & Onur Sapci, 2006. "Personal Income Tax Elasticity in Turkey: 1975-2005," Discussion Paper Series 06/01, Dokuz Eylül University, Faculty of Business, Department of Economics, revised 11 Jul 2006.
    4. David M. Reaume, 1978. "Forecasting State Income Tax Collections: A New Approach," Public Finance Review, , vol. 6(1), pages 67-91, January.
    5. James A. Richardson & Loren C. Scott, 1979. "Tax Rate Changes and the Specification of the Tax Equation," Public Finance Review, , vol. 7(2), pages 238-247, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:8:y:1980:i:1:p:115-128. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.