John A. Spry is an associate professor in the Finance Department of the Opus College of Business at the University of St. Thomas. He earned his B.S. in economics at Ohio State University and his M.A. and Ph.D. in economics at the University of Rochester. His current areas of research are state and local public finance, the economics of state lotteries and casinos, and the effects of tax rates on tax bases. His email address is jaspry@stthomas.edu.