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The Tax Incidence of Three Texas Lottery Games: Regressivity, Race, and Education

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  • Price, Donald I.
  • Novak, E. Shawn
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    Abstract

    Zip code aggregated data were used to measure the regressivity of three Texas lottery games using both Suits Indices of Progressivity and regression analysis. Per capita purchases of the individual games were regressed against variables measuring income, black and Hispanic populations, education levels, gender, age, and the purchases of other lottery products. The results reveal that each of the games is highly regressive and that one, the instant game, should be classified as an inferior good. Furthermore, differences among the games indicate the more regressive games are purchased more than proportionately by black and Hispanic minorities, by people with lower education levels, and by older people. Finally, the results reveal that the various lottery products are complementary goods.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 52 (1999)
    Issue (Month): n. 4 (December)
    Pages: 741-52

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    Handle: RePEc:ntj:journl:v:52:y:1999:i:n._4:p:741-52

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    1. Stranahan, Harriet & Borg, Mary O., 1998. "Horizontal Equity Implications of the Lottery Tax," National Tax Journal, National Tax Association, vol. 51(n. 1), pages 71-82, March.
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    Cited by:
    1. Thomas A. Garrett & Cletus C. Coughlin, 2007. "Inter-temporal differences in the income elasticity of demand for lottery tickets," Working Papers 2007-042, Federal Reserve Bank of St. Louis.
    2. Cletus C. Coughlin & Thomas A. Garrett, 2008. "Income and lottery sales: transfers trump income from work and wealth," Working Papers 2008-004, Federal Reserve Bank of St. Louis.

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