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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

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.

Suggested Citation

  • Price, Donald I. & Novak, E. Shawn, 1999. "The Tax Incidence of Three Texas Lottery Games: Regressivity, Race, and Education," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(4), pages 741-752, December.
  • Handle: RePEc:ntj:journl:v:52:y:1999:i:4:p:741-52
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    References listed on IDEAS

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    1. Stranahan, Harriet & Borg, Mary O., 1998. "Horizontal Equity Implications of the Lottery Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(1), pages 71-82, March.
    2. 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.
    3. Charles T. Clotfelter & Philip J. Cook, 1987. "Implicit Taxation in Lottery Finance," NBER Working Papers 2246, National Bureau of Economic Research, Inc.
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    Cited by:

    1. 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 Journal, vol. 62(1), pages 77-99, March.
    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.
    3. Jiang, Zhujun & Shao, Shuai, 2014. "Distributional effects of a carbon tax on Chinese households: A case of Shanghai," Energy Policy, Elsevier, vol. 73(C), pages 269-277.
    4. Rose Baker & David Forrest & Levi Perez, 2016. "Modelling regional lottery sales: Methodological issues and a case study from Spain," Papers in Regional Science, Wiley Blackwell, vol. 95, pages 127-142, March.
    5. Dimitri Kohler, 2016. "On the Regressivity of Gambling Taxes in Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 152(III), pages 193-208, September.
    6. repec:spr:sjecst:v:152:y:2016:i:3:d:10.1007_bf03399426 is not listed on IDEAS

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