Borg, Mason, and Shapiro in "The Economic Consequences of State Lotteries" (Praeger, 1991) argue that the Florida lottery creates an implicit tax that is inequitable and inefficient. These conclusions are unconvincing. Are lotteries really responsible for 35% reductions in pupil spending in lottery states? Additional work by Borg and associates indicates that lotteries have little negative impact on consumer spending. (MLH)