Examines the issue of higher tax rates leads to a larger market share for nonprofit hospitals by using a panel data set. Finds that higher state corporate income and local property tax rates lead to a greater market share for nonprofit hospitals.

Studies data to estimate demand functions for state-operated lottery games. Evaluates the extent to which state lottery agencies have structured their lotto games so as to maximize tax revenues.

Addresses the issue of substitution among the two most prominent forms of gambling, lotteries and thoroughbred racing. Focuses on the impact of lotteries on the demand for wagering at thoroughbred racetracks because thoroughbred horseracing generates more tax revenue than other non-lottery types...

This paper examines sales patterns in the first three years of the UK National Lottery in order to estimate price elasticity of demand. Our long-run estimate is very close to the value of minus one required for revenue maximization. We find that the UK Government has succeeded in setting a...

The few empirical studies on the relationship between performance and pay in the public sector have been unable to measure adequately public sector output. This paper overcomes the measurement problem by focusing on the pay of the local property tax collector, for whom an output indicator - the...