Background

The information in this report first appeared as a Public Affairs Research Council Inc. (PAR) publication.* PAR is a nationally recognized, private, non-partisan, non-profit research group specializing in state and local finance and economic development policy. PAR is funded by a variety of business groups including members from banking, finance and investment, energy companies, manufacturing firms and service enterprises.

Summary of Key Points

Highlights of the Cal-Tax Research In-depth Analysis of Comparative Tax Burden*

• State and local government in Oklahoma spends 36% more of its budget on highways than the national average; 
• State and local government in Oklahoma spends 3% more of its budget on highways than the regional average;
• 9.37% of state and local government spending in Oklahoma goes to highways.

In the Budget Reconciliation Act of 1993, Congress provided income tax incentives to businesses located on Indian reservations. The way the term "Indian reservations" was used in the bill caused confusion as to Congressional intent. To resolve this issue, Congress further defined "reservations" and portions of Oklahoma that qualify as reservations in the Taxpayer Relief Act of 1997. With this latest action, Congress has made certain its intent for application of these tax incentives in Oklahoma.