ASU Electronic Theses and Dissertations
This collection includes most of the ASU Theses and Dissertations from 2011 to present. ASU Theses and Dissertations are available in downloadable PDF format; however, a small percentage of items are under embargo. Information about the dissertations/theses includes degree information, committee members, an abstract, supporting data or media.
In addition to the electronic theses found in the ASU Digital Repository, ASU Theses and Dissertations can be found in the ASU Library Catalog.
Dissertations and Theses granted by Arizona State University are archived and made available through a joint effort of the ASU Graduate College and the ASU Libraries. For more information or questions about this collection contact or visit the Digital Repository ETD Library Guide or contact the ASU Graduate College at gradformat@asu.edu.
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To reduce forecasting errors caused by revenue punctuations in government revenue collections, I argued that analysts must not dismiss outliers as extraneous or useless phenomena. My research revealed an approach to incorporate outliers or punctuations into revenue forecasting. First, this research studied the criterion for judging the appearance of revenue punctuations using state governments’ quarterly collections of the five largest taxes from 1977 to 2016. Second, the research explored the patterns of these revenue punctuations, specifically the relationship between the changes in dollar amount and the amount of time from one revenue punctuation to another.
Inspired by the few statistical techniques for identifying outliers, this research applied the studentized residuals method to detect the revenue punctuations. The result revealed that all five tax categories for each state have revenue punctuations, except Motor Fuels Tax in the state of Tennessee.
Furthermore, this research disclosed that while not all the states and all the tax categories have statistically significant relationships between the depth and length of revenue punctuations, some states still have valid relationships. For the states that have statistically significant relationships, a forecaster, knowing depth, could calculate length and vice versa. Thus, the forecasting errors caused by revenue punctuations could be reduced when the protocols my research identified are used.