Lotteries and Public Policy in United States and Commonwealth Caribbean Law: Scrutinizing the Success of Lotteries as a Voluntary and “Painless” Tax

BY STEPHEN J. LEACOCK — A government’s imposition of involuntary taxes on its subjects can have an incendiary impact on its subjects’ reaction to such taxes.  This is the case in both the U.S.5 as well as in the Commonwealth Caribbean. It is therefore every politician’s quest for the holy grail of a perfect tax-substitute source of governmental revenue. As a result, lotteries have become a modern-day Midas for governmental use in this regard. In fact, lotteries currently provide purportedly “painless” tax-substitute sources of revenue for governments in the U.S. as well as the Common-wealth Caribbean. Read More.


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