The Impact of State Lotteries on State Tax Revenues
Posted: 28 Mar 2003
Abstract
The authors look at the impact of state lotteries on state tax revenues; they find that as lottery revenue increases, sales tax revenue decreases. However, declines in sales tax revenue appear to be offset by increases in personal and corporate income tax revenues.
States with high lottery revenues are less likely to raise sales taxes, the authors find.
Suggested Citation: Suggested Citation
Fink, Stephen C. and Marco, Alan C. and Rork, Jonathan C., The Impact of State Lotteries on State Tax Revenues. Available at SSRN: https://ssrn.com/abstract=391304
Jonathan C. Rork
Georgia State University - Department of Economics ( email )
P.O. Box 3992
Atlanta, GA 30302-3992
United States
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