Charles Boynton is a project manager at the IRS, Petro Lisowsky is an assistant professor of accounting at the University of Illinois at Urbana-Champaign, and William B. Trautman is a senior economist at the IRS. An earlier version of this paper was presented at the 2008 IRS Research Conference...

This article specifies and estimates a logit model of ATM adoption by commercial banks. The model provides evidence that permissive sharing laws increase the odds of adoption, which suggests that the antitrust laws may impede the efficient diffusion of the technology. The model also provides...