The Tax Incidence of Three Texas Lottery Games: Regressivity, Race, and Education
AbstractZip 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 52 (1999)
Issue (Month): n. 4 (December)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Stranahan, Harriet & Borg, Mary O., 1998. "Horizontal Equity Implications of the Lottery Tax," National Tax Journal, National Tax Association, National Tax Association, vol. 51(n. 1), pages 71-82, March.
- Thomas A. Garrett & Cletus C. Coughlin, 2007.
"Inter-temporal differences in the income elasticity of demand for lottery tickets,"
Working Papers, Federal Reserve Bank of St. Louis
2007-042, Federal Reserve Bank of St. Louis.
- Garrett, Thomas A. & Coughlin, Cletus C., 2009. "Inter–temporal Differences in the Income Elasticity of Demand for Lottery Tickets," National Tax Journal, National Tax Association, National Tax Association, vol. 62(1), pages 77-99, March.
- Cletus C. Coughlin & Thomas A. Garrett, 2008. "Income and lottery sales: transfers trump income from work and wealth," Working Papers, Federal Reserve Bank of St. Louis 2008-004, Federal Reserve Bank of St. Louis.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.