The recent adoption of the voluntary tax in the volunteer state

Abstract

The purpose of this research is to explain the adoption of lottery policies among counties in Tennessee. Various socio-demographic variables were measured through the use of logistic regression analysis for determining lottery adoption among all the counties in Tennessee. The results of the logistic regression model suggest that the most significant variables contributing to the adoption of the state lottery in Tennessee are party affiliation of voters and the region of the state in which voters reside. Since the findings of this manuscript are concerned with only the state of Tennessee, one should proceed with caution when trying to generalize these results to other states that have recently adopted a state lottery. The contributions of this research suggest that political and regional indicators are the best predictors in understanding lottery adoption among counties in Tennessee. These findings are consistent with results that have attempted to explain lottery and casino adoption across the American states. In addition, this study contributes to the current literature by suggesting that intercultural political differences may have contributed significantly to the adoption of a state lottery in Tennessee.

Citation

French, P.E. and Stanley, R.E. (2004), "The recent adoption of the voluntary tax in the volunteer state", Journal of Public Budgeting, Accounting & Financial Management, Vol. 16 No. 4, pp. 570-588. https://doi.org/10.1108/JPBAFM-16-04-2004-B006