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...

Purpose – Two of the primary growth strategies for Major League Soccer (MLS) have been team expansion and the construction of soccer-specific stadiums. Therefore, the purpose of this paper is to determine the relationship between these factors and game-specific MLS spectator attendance....