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The tax incidence of different price-point instant lottery games is examined. Theoretical reasons exist for expecting higher-priced instant lottery games to be less regressive than lower-priced instant games. Using game-level data from a sample of states, the empirical results show that...
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This paper advances understanding of the relationship between tax policy and productivity, taking advantage of unique … data from the Dominican Republic to document a significant negative impact of tax regulations on total factor productivity … (TFP). It begins by estimating productivity using administrative records provided by the tax authorities. Then, it …
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potentially cumulate into lower levels of aggregate productivity and GDP. In this paper, we exploit data from household surveys …
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