{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2022,4,2]],"date-time":"2022-04-02T22:21:02Z","timestamp":1648938062110},"reference-count":15,"publisher":"World Scientific Pub Co Pte Lt","issue":"06","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Asia Pac. J. Oper. Res."],"published-print":{"date-parts":[[2012,12]]},"abstract":"<jats:p> In this study, we have applied optimal control theory to determine the optimum value of tax revenues accruing to a state given the range of budgeted expenditure on enforcing tax laws and awareness creation on the payment of the correct tax. This is achieved by maximizing the state's net tax revenue over a fixed time interval subject to certain constraints. By assuming that the satisfaction derived by the Federal Government of Nigeria on the ability of the individual states to generate tax revenue which is as near as the optimum tax revenue (via the state's control problem) is described by the logarithmic form of the Cobb\u2013Douglas utility function, a formula for horizontal revenue allocation in Nigeria in its raw form is derived. Afterwards, we illustrate the use of the proposed horizontal revenue allocation formula using hypothetical data. <\/jats:p>","DOI":"10.1142\/s0217595912500339","type":"journal-article","created":{"date-parts":[[2013,1,3]],"date-time":"2013-01-03T22:04:22Z","timestamp":1357250662000},"page":"1250033","source":"Crossref","is-referenced-by-count":0,"title":["A PROPOSED FORMULA FOR HORIZONTAL REVENUE ALLOCATION IN NIGERIA"],"prefix":"10.1142","volume":"29","author":[{"given":"VIRTUE U.","family":"EKHOSUEHI","sequence":"first","affiliation":[{"name":"Department of Mathematics, University of Benin, Benin City, Nigeria"}]},{"given":"AUGUSTINE A.","family":"OSAGIEDE","sequence":"additional","affiliation":[{"name":"Department of Mathematics, University of Benin, Benin City, Nigeria"}]}],"member":"219","published-online":{"date-parts":[[2013,1,3]]},"reference":[{"key":"rf1","volume-title":"Nigerian Public Finance","author":"Anyanwu J. C.","year":"1997"},{"key":"rf2","doi-asserted-by":"publisher","DOI":"10.1007\/s00199-004-0589-y"},{"key":"rf3","doi-asserted-by":"publisher","DOI":"10.1090\/S0025-5718-00-01184-4"},{"key":"rf4","first-page":"47","volume":"34","author":"Ekhosuehi V. U.","year":"2007","journal-title":"The Journal of the Mathematical Association of Nigeria (ABACUS)"},{"key":"rf5","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.40.2.195"},{"key":"rf6","first-page":"5","volume":"1","author":"Garko J. S.","year":"2009","journal-title":"Nigerian Journal of Accounting and Finance"},{"key":"rf7","volume-title":"Macroeconomics: Theory and Policy","author":"Iyoha M. A.","year":"2004"},{"key":"rf8","volume-title":"Dynamic Optimization: The Calculus of Variation and Optimal Control in Economics and Management","author":"Kamien M. I.","year":"1992"},{"key":"rf9","volume-title":"Statistical Theory","author":"Lindgren B. W.","year":"1993"},{"key":"rf10","first-page":"103","volume":"21","author":"Phillips A. O.","year":"1991","journal-title":"Pulius"},{"key":"rf11","volume-title":"Thinking with Models: Mathematical Models in the Physical, Biological and Social Sciences","volume":"2","author":"Saaty T. L.","year":"1981"},{"key":"rf12","doi-asserted-by":"publisher","DOI":"10.1287\/opre.21.4.998"},{"key":"rf13","volume-title":"Mathematical Methods for Science Students","author":"Stephenson G.","year":"1973"},{"key":"rf14","volume-title":"Intermediate Microeconomics: A Modern Approach","author":"Varian H. R.","year":"2003"},{"key":"rf15","doi-asserted-by":"publisher","DOI":"10.1287\/opre.5.3.370"}],"container-title":["Asia-Pacific Journal of Operational Research"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.worldscientific.com\/doi\/pdf\/10.1142\/S0217595912500339","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2019,8,7]],"date-time":"2019-08-07T08:38:57Z","timestamp":1565167137000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.worldscientific.com\/doi\/abs\/10.1142\/S0217595912500339"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2012,12]]},"references-count":15,"journal-issue":{"issue":"06","published-online":{"date-parts":[[2013,1,3]]},"published-print":{"date-parts":[[2012,12]]}},"alternative-id":["10.1142\/S0217595912500339"],"URL":"https:\/\/doi.org\/10.1142\/s0217595912500339","relation":{},"ISSN":["0217-5959","1793-7019"],"issn-type":[{"value":"0217-5959","type":"print"},{"value":"1793-7019","type":"electronic"}],"subject":[],"published":{"date-parts":[[2012,12]]}}}