Academia has long used gaming theory to assess the statistical likelihood of various outcomes.

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These professionals use mathematics, statistics, and financial theory to assess the risk that an event will occur and to help businesses and clients develop policies that minimize the cost of that risk, according to the Bureau of Labor Statistics website.

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In theory the IRScould later audit the "neutral" folks and assess a tax, but there's little evidence this happened.

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In theory, states still get the revenue because buyers are to self-assess use tax when sellers are not required to charge sales tax.

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He said more work was needed to prove this theory - the study only looked at young teenage boys, making it difficult to assess a link with long-term drinking patterns.

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