Constructing a Model of Lottery Tax Incidence Measurement: Revisiting the Illinois Lottery Tax for Education

Nearly half a century of lottery scholarship has measured lottery tax incidence predominantly through either the Suits Index or regression analysis. The present study builds on historic lottery tax burden measurement to present a comprehensive set of tools to determine the tax incidence of individua...

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Veröffentlicht in:	Journal of education finance 2012-01, Vol.37 (3), p.267-286
Hauptverfasser:	Daberkow, Kevin S., Lin, Wei
Format:	Artikel
Sprache:	eng
Schlagworte:	Age Differences Datasets Demography Economic Status Education Educational Attainment Educational Finance Finance Games Gender Differences Illinois Incidence Income taxes Lotteries Lottery industry Measurement Modeling Public Schools Race Regression (Statistics) Regression analysis Regressive taxation Scale modeling Tax incidence Taxation Taxes ZIP codes
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