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The Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with the consumers’ tax number, doing so is a form of voluntary cooperation in tracking down tax evaders. The purpose of this paper is to understand why ordinary citizens decide to join forces with tax authorities in the fight against VAT evasion by requesting invoices with their tax identification number.

An empirical study was conducted to explore the underlying motivation for Portuguese consumers to request sales invoices with their personal tax identification. The study combines quantitative and qualitative data.

The results from this study show that rewarding citizens is clearly a factor to be considered in any policy to maximize citizens’ cooperation in tracking down tax evaders. They indicate that fiscal benefits have a stronger effect on the request of invoices than the lottery and that it is necessary to promote good governance and justice.

Findings should be used to inform a cost-effective public policy that takes into account citizens’ concerns and combine deterrent measures and rewards in the form of tax benefits, rather than tax lotteries.

This paper provides new insights into VAT lotteries, which seem to be increasingly favored by policy makers but are an area under-researched. By recommending a course of action to maximize citizens’ cooperation in tracking down tax evaders, the paper provides useful practical implications and is a contribution for the study of VAT evasion policies.

Lotteries have gained immense popularity for enhancing fiscal resources for social intervention programs such as education. However, the fiscal significance of lotteries for accomplishing educational equity across the American states has been empirically challenged. Much of the literature on lotteries suggests that financial reliance on state operated lotteries for educational embellishment may actually hinder the process of educational egalitarianism. Through pooled time series regression analysis, this project intends to demonstrate that states earmarking lottery dollars for education are receiving fewer fiscal allocations for education from the federal government than states opting to by-pass adoption of a lottery for education. The data for this project will include fourteen variables over a twentyyear period covering all fifty states.

State operated lotteries have recently been asserted by public administrators and academicians as panaceas for eradicating revenue disparities existing across public school districts in the American states. The purpose of this research project is to empirically confirm the accusations against attributing credibility to this social intervention program because educational disparity portrays a grave injustice in the U.S. Pooled time series cross sectional analysis is the methodology mechanism employed to test the data in this research project. This study found that lotteries, since their inception, despite expressed high regards, display insufficient significance in generating revenue for educational programs in the southern states. One highly probable reason for the lottery’s insignificant effect in generating educational revenue is the idea of fungibility. One of the major limitations of this study is the small sample size of only using southern states to test the theory that lotteries contribute significantly to educational expenditures in the southern states of America. Using pooled time series cross sectional analysis of all fifty states is a highly recommended approach for future studies concerned with assessing the impact of lotteries on public education expenditures.

During the latter half of the 20th century many states began to use the lottery as an alternative method to increasing the amount of revenue within their general funds. Apparently, this method was a lot more palatable than increasing taxes. Passing lottery legislation was easier in states where the funds were partially or wholly designated for primary, secondary, or higher education. The main purpose of this paper is to determine if the presence of a lottery impacts educational outcomes (high school graduations rates, bachelor degrees awarded, ACT, and SAT scores). Using state level data for the period 1985-2000 in a pooled time series regression model, the analysis indicates that the presence of a lottery is useful in models explaining educational outcomes.

The purpose of this paper is to examine the market demand of sport lottery in China from the following perspectives: available types and varieties of sport lottery, number of retail outlets, public welfare funds, promotion costs, per capita income, and population.

As the earliest province of issuing the sales of sport lottery and having one of the largest sales volumes in China, Guangdong Province was chosen for conducting the current study. Data were obtained from 14 sport lottery administration and distribution centers and statistics bureaus of 14 corresponding municipal cities. Multiple regression analysis was used.

Multiple regression analyses revealed that number of retail outlets, promotion cost, per capita income, and public welfare funds were positively (p<0.05) predictive of sport lottery sales; however, available types and varieties of sport lottery were not found to be significantly (p>0.05) related to total sport lottery sales. The findings are discussed in the context of theories and practices in the marketing and administration of sport lottery sales in China.

Similar studies are suggested to be conducted in provinces and regions beyond Guangdong Province.

This study combined socioeconomic characteristics of the population, lottery game characteristics and management factors for the first time.

Several US states are exploring selling or leasing lotteries to private operators to plug budget gaps and fund new priorities. Given the long-term implications, governors, budget officials and legislators need a framework for analyzing lottery-sales' decisions. This paper presents such a framework and illustrates it by estimating likely privatization-proceeds and post-sale cash-flows for six states. Our findings are decidedly mixed. We found pricing expectations reasonable for three states and high for three others. However, even at expected pricing levels, sales or leases make, at best, short- to medium-term financial sense. That does not mean states cannot make use of financial markets and private-public partnerships. We offer structural and contracting options that provide a middle ground for policy makers as they consider increasing lottery proceeds or accelerating collections.

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.

The Mississippi Legislature adopted casino gaming in 1990 for the purpose of curing financial ills that have long plagued the Magnolia state. Local policy makers were given the opportunity to tax the casino industry at 3.2 percent of gaming wins, with an additional .8 percent if these local government stakeholders deemed it necessary to extract additional supplemental revenue from the casino industry. One program designated as a beneficiary of this revenue-generating source was education. This paper borrows research techniques from the lottery literature in an effort to measure the impact of casino gaming dollars on per pupil spending in Mississippi. The conclusions reached by this research suggests that the thirteen school districts receiving casino proceeds for education are significantly benefiting from this supplemental source of revenue.