Using a choice-based sample of households in Florida, the authors provide new empirical evidence on the budgetary incidence of lottery-funded merit scholarships. Specifically, they estimate the benefits received from the Florida Bright Futures (FBF) scholarship and the lottery taxes paid for...

This study uses a sample of lottery players from three states to estimate the probability of lottery play and expenditures on lottery products using a different methodology than is used in previous studies. The authors reject the parameter restrictions implied by the standard Tobit and estimate...

This article both theoretically and empirically identifies sizable cross effects of lottery taxes on other sources of state tax revenue. Specifically, those states without income taxes and those with high sales and excise tax rates may lose as much as 23 cents in alternative state revenue for...

Using data from a recent survey that we commissioned, this article investigates (for the first time in the public domain) the demography and tax incidence implications of casino gambling in Atlantic City, and does so in conjunction with a comparison to Las Vegas. The results indicate that the...