Of Local Option Sales Tax: An Oklahoma Case Study

Snodgrass, Dodd W; Otto, Daniel

Growth and Change Vol. 21 no. 2 (Spring 1990): 34-45.

Examines the impact of tax rates and tax rate differentials in a trade area on local sales tax revenues. Analysis of sales data for FY 1986 for the 75 nonmetropolitan communities in Oklahoma; Use of multiple regression techniques.