This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under a variety of migration elasticity assumptions. Key outputs from the simulation include the impact of tax-induced migration on state revenues, excess burden, and fiscal...

We analyze the behavior of state revenues since the early 1950s to determine the severity of the revenue declines experienced by states after the 2001 recession. Both total state revenues for the nation and state–level data for each state are studied. We conclude that the states were indeed...

Taxable (and broad) income elasticities are estimated using tax return data from 1979 to 2001. Data from the Continuous Work History Survey (CWHS) yield an estimated taxable income elasticity for the 1990s that is about half the corresponding 1980s estimate. Estimates from the full Statistics of...

We examine how gross casino gambling revenues differ from other major tax bases in growth and variability. Long–run and short–run income elasticities are estimated using state–level gross casino revenue and state, regional and national income. We run separate time–series regressions for...

In this article we use data on lottery sales for all 55 counties in West Virginia over the period 1987–2000 to examine in a dynamic framework the determinants of lottery revenues. While we examine more generally the determinants of lottery revenues, we focus on the effects of the introduction...