“…Some studies analyse only macrolevel aggregate data and study the relationship between turnover per capita and the income levels of certain geographical areas (Clotfelter, 1979;Vasche, 1985;Mikesell, 1989;Jackson, 1994;Hansen, 1995). Other studies examine the tax incidence of lotteries by means of microlevel data, mostly by employing representative population survey data or data from surveys of lottery winners (Spiro, 1974;Brinner and Clotfelter, 1975;Suits, 1977a;Livernois, 1987;McConkey and Warren, 1987;Borg and Mason, 1988;Vaillancourt and Grignon, 1988;Clotfelter and Cook, 1991;Kitchen and Powells, 1991). Further studies combine micro-and macrolevel data, for example, Clotfelter and Cook (1987), Koza (1982), or Heavey (1978).…”