Table of Contents

• Executive Summary
• Table of Contents
• Expenditures
  • How Oklahoma Spending Compares
  • Test Moomat
  • Oklahoma State and Local Spending
  • State Government Expenditures
    • State Spending and Services
      • Assessing Our Educational Accomplishments
        • Education Agencies and Services
      • Assessing Our Health and Social Services Structures
        • Health and Social Services Agencies and Services
      • Assessing Public Safety in Oklahoma
        • Public Safety Agencies and Services
      • Evaluating Our Transportation Structures
        • Transportation Agencies and Services
      • Assessing General Government in Oklahoma
        • General Government Agencies and Services
      • Measuring Natural Resources and Regulatory Achievements
        • Natural Resources and Regulatory Agencies and Services
      • Insurance Trusts
    • Appropriations by Agency
    • Appropriations History
  • Local Government Expenditures
    • Oklahoma Local Governments
    • Local Government Services
      • Local Government Types and Services
• Revenues
  • Total Revenues of Oklahoma Governments
  • An Overview of Our Tax System
    • Characteristics of an Effective Tax System
    • Oklahoma’s Tax Mix
    • How Oklahoma Taxes Compare
    • Oklahoma Tax History
    • State and Local Tax Distribution
    • Oklahoma’s Major Taxes
      • Individual Income Tax
      • Corporate Income Tax
      • Severance Tax
      • Sales Tax
      • Motor Vehicle Taxes
      • Motor Fuel Tax
      • Tobacco Tax
      • Alcoholic Beverage Tax
      • Property Tax
        • Calculating Property Tax
      • Other Taxes
  • Non-Tax Revenue
    • User Charges
    • Federal Funds
      • Federal Grant Programs
  • Local Government Revenues
• Budget Process
  • Essentials of Public Budgeting
    • Limits on the Budget
    • Rainy Day Fund
    • Revenue Certification
  • Budget Process
    • Agency Requests
    • Governor’s Budget
    • Legislative Process
    • Implementing the Budget
    • Audit and Evaluation
• Policy Challenges We Face
  • The Long-Term Fiscal Gap
    • Causes of the Fiscal Gap
    • Options for Closing the Fiscal Gap
      • Revenue Options for Closing the Fiscal Gap
      • Expenditure Options for Closing the Fiscal Gap
  • Tax Fairness
    • Progressive Features of the Tax System
    • Regressive Features of the Tax System
    • Making Taxes Fairer
• Next Steps
  • State and Local Information
  • Comparative Information
  • OK Policy Information
  • Other Oklahoma Policy Organizations
  • Getting Involved
• Glossary

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