State Lotteries for Public Revenue
作者:
John L. Mikesell,
Kurt Zorn,
期刊:
Public Budgeting&Finance
(WILEY Available online 1988)
卷期:
Volume 8,
issue 1
页码: 38-47
ISSN:0275-1100
年代: 1988
DOI:10.1111/1540-5850.00772
出版商: Blackwell Publishers Ltd.
数据来源: WILEY
摘要:
Lotteries, the state fiscal gimmick of the eighties, operate in jurisdictions encompassing substantially more than half the nation's population and enjoy considerable public acceptance. The revenue they generate is small, rarely more than two percent of state general revenue, it is subject to major year‐to‐year swings, and it is very expensive to generate, particularly when vendor commissions are recognized as part of cost. Furthermore, lotteries bear a high implicit excise tax rate and, because of the pattern of play across income classes, appears to worsen the overall equity of the revenue system. Their economic impact appears to be that of an internal transfer, although states with major lottery equipment suppliers have most to gain, particularly if they do not operate their own lottery. Lotteries are not destined to become mainstays of government finance, although their spread is likely, even with the fiscal questions they ra
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