{"id":"https://openalex.org/W2049399080","doi":"https://doi.org/10.1177/109114219502300305","title":"The Tax Incidence of the Colorado State Lottery Instant Game","display_name":"The Tax Incidence of the Colorado State Lottery Instant Game","publication_year":1995,"publication_date":"1995-07-01","ids":{"openalex":"https://openalex.org/W2049399080","doi":"https://doi.org/10.1177/109114219502300305","mag":"2049399080"},"language":"en","primary_location":{"id":"doi:10.1177/109114219502300305","doi":"https://doi.org/10.1177/109114219502300305","is_oa":false,"landing_page_url":"https://doi.org/10.1177/109114219502300305","pdf_url":null,"source":{"id":"https://openalex.org/S2764408723","display_name":"Public Finance Quarterly","issn_l":"0048-5853","issn":["0048-5853"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Finance Quarterly","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075917731","display_name":"Ann Hansen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I156220630","display_name":"Westminster University","ror":"https://ror.org/059rnte75","country_code":"US","type":"education","lineage":["https://openalex.org/I156220630"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Ann Hansen","raw_affiliation_strings":["Westminster College of Salt Lake City"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Westminster College of Salt Lake City","institution_ids":["https://openalex.org/I156220630"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5075917731"],"corresponding_institution_ids":["https://openalex.org/I156220630"],"apc_list":null,"apc_paid":null,"fwci":7.0774,"has_fulltext":false,"cited_by_count":71,"citation_normalized_percentile":{"value":0.96488554,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"23","issue":"3","first_page":"385","last_page":"398"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9932000041007996,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9932000041007996,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13387","display_name":"Politics, Economics, and Education Policy","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-incidence","display_name":"tax incidence","score":0.7519999742507935},{"id":"https://openalex.org/keywords/state-lottery","display_name":"state lottery","score":0.5929999947547913},{"id":"https://openalex.org/keywords/instant-games","display_name":"instant games","score":0.8759999871253967},{"id":"https://openalex.org/keywords/tax-regressivity","display_name":"tax regressivity","score":0.8859999775886536},{"id":"https://openalex.org/keywords/inferior-goods","display_name":"inferior goods","score":0.9279999732971191},{"id":"https://openalex.org/keywords/county-level-analysis","display_name":"county-level analysis","score":0.6290000081062317}],"concepts":[{"id":"https://openalex.org/C2777340749","wikidata":"https://www.wikidata.org/wiki/Q6684955","display_name":"Lottery","level":2,"score":0.7391558885574341},{"id":"https://openalex.org/C127598652","wikidata":"https://www.wikidata.org/wiki/Q558635","display_name":"Per capita","level":3,"score":0.6725486516952515},{"id":"https://openalex.org/C2779432360","wikidata":"https://www.wikidata.org/wiki/Q16963779","display_name":"Instant","level":2,"score":0.5962572693824768},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.56324303150177},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.5587759017944336},{"id":"https://openalex.org/C160443848","wikidata":"https://www.wikidata.org/wiki/Q45918","display_name":"Per capita income","level":2,"score":0.5326034426689148},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.5036105513572693},{"id":"https://openalex.org/C2778566306","wikidata":"https://www.wikidata.org/wiki/Q7170591","display_name":"Personal income","level":2,"score":0.4371607303619385},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.32786646485328674},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.3247005343437195},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.1966593861579895},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.1284264624118805},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.06913825869560242},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1177/109114219502300305","doi":"https://doi.org/10.1177/109114219502300305","is_oa":false,"landing_page_url":"https://doi.org/10.1177/109114219502300305","pdf_url":null,"source":{"id":"https://openalex.org/S2764408723","display_name":"Public Finance Quarterly","issn_l":"0048-5853","issn":["0048-5853"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Finance Quarterly","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:sae:pubfin:v:23:y:1995:i:3:p:385-398","doi":null,"is_oa":false,"landing_page_url":"https://journals.sagepub.com/doi/10.1177/109114219502300305","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"No poverty","id":"https://metadata.un.org/sdg/1","score":0.6100000143051147}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W23210376","https://openalex.org/W50739630","https://openalex.org/W65688386","https://openalex.org/W146620192","https://openalex.org/W152658750","https://openalex.org/W1515758695","https://openalex.org/W1564442036","https://openalex.org/W1575183883","https://openalex.org/W1965806666","https://openalex.org/W1982922190","https://openalex.org/W2072095838","https://openalex.org/W4247140771"],"related_works":["https://openalex.org/W2146919753","https://openalex.org/W1504516700","https://openalex.org/W1965939112","https://openalex.org/W4247766165","https://openalex.org/W2285554357","https://openalex.org/W2047365813","https://openalex.org/W2113526068","https://openalex.org/W2072095838","https://openalex.org/W1998350422","https://openalex.org/W3125327409"],"abstract_inverted_index":{"This":[0],"article":[1],"assesses":[2],"the":[3,7,76,84,90,102],"county-by-county":[4],"incidence":[5],"of":[6,23,43,50,78,86,92,108],"Colorado":[8],"state":[9],"lottery":[10],"tax":[11,44],"for":[12],"instant":[13,27,55,63,93],"games":[14],"during":[15],"1989.":[16],"Tax":[17],"regressivity":[18],"is":[19,30,38,82],"found.":[20],"The":[21],"share":[22],"income":[24,72],"spent":[25],"on":[26],"game":[28,56,64,94],"tickets":[29,57],"negatively":[31,67],"related":[32,70,100],"to":[33,71,101],"per":[34,96],"capita":[35,62],"income.":[36],"Regressivity":[37],"confirmed":[39],"by":[40],"Suits's":[41],"index":[42],"concentration.":[45],"An":[46],"even":[47],"stronger":[48],"case":[49],"regres":[51],"sivity":[52],"suggests":[53],"that":[54,81],"are":[58,66],"an":[59],"inferiorgood.":[60],"Per":[61],"sales":[65],"and":[68,98,105],"significantly":[69],"in":[73],"regressions,":[74],"including":[75],"percentage":[77,85],"county":[79,109],"population":[80,88],"Hispanic,":[83],"Blacks,":[87],"density,":[89],"number":[91],"outlets":[95],"capita,":[97],"variables":[99],"age":[103],"distribution":[104],"educational":[106],"attainment":[107],"population.":[110]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
