Canadian Lotteries As Taxes: Revenues and Incidence
AbstractThis Paper Is Divided Into Two Parts. in the First Part, the Revenue Generated by Canadian Lotteries for the 1969-1987 Period Are Presented Both in Absolute and Relative Terms and Compared to Those of American Lotteries, Taken As a Whole. These Results Indicate That the Share of Canadian Lotteries in Household Incomes and Government Revenues in Canada Has Grown Throughout the Period and Is Higher Than in the United States. in the Second Part, the Incidence of Lotteries Is Examined Using Results From the Canadian Literature, Published Numbers and Results From Our Own Calculations and This Incidence Is Then Compared to That of Various Canadian Taxes and of American Lotteries. These Results Show That the Implicit Taxation Associated with Lotteries in Canada Is More Regressive Than the One for Other Taxes, Except Tobacco Taxes. However, Canadian Lotteries Are Less Regressive Than American Lotteries.
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Bibliographic InfoPaper provided by Universite de Montreal, Departement de sciences economiques in its series Cahiers de recherche with number 8804.
Length: 21P. pages
Date of creation: 1988
Date of revision:
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