Uses discrete-time hazard function estimation methods to examine the factors that affect the probability that a state will enact a lottery, where the probability is assumed to depend upon on economic, fiscal, demographic, and political factors.

This paper presents a procedure for generating state-specific time-varying estimates of marginal tax rates (MTRs). Most estimates of MTRs follow a procedure developed by Koester and Kormendi (1989) (K&K). Unfortunately, the time-invariant nature of the K&K estimates precludes their use as...

Since the 1950s, the sales tax has become much more widely used as a source of state government revenue and the average sales tax rate has greatly increased. During this period, the service sector has grown rapidly relative to other sectors of the economy. We hypothesize that increased sales...

In this article we use data on lottery sales for all 55 counties in West Virginia over the period 1987–2000 to examine in a dynamic framework the determinants of lottery revenues. While we examine more generally the determinants of lottery revenues, we focus on the effects of the introduction...

We examine the change in the distribution of property tax payments resulting from Michigan’s imposition of a property tax assessment growth cap in 1994. The cap restricts growth in property value for tax purposes to the inflation rate, for those maintaining continuous ownership. Upon sale,...

This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited...