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Full-Text Articles in Taxation

Gaming In Britain And America: Some Historical Comparisons, Nicholas Tosney Ph.D. Dec 2010

Gaming In Britain And America: Some Historical Comparisons, Nicholas Tosney Ph.D.

Occasional Papers

This paper compares the development of gambling in Britain during the late 17th and 18th centuries with the emergence of gambling in Nevada during the late 19th and early 20th centuries. Drawing on the existence of similar themes and ideas in different contexts, the author demonstrates several benefits of comparative studies of gambling. Focusing principally on gambling games played with cards and dice, this paper begins by examining approaches to taxing gaming before moving on to consider regulatory strategies.


Taxing Matters: How The Us Tax Code Affects Gamblers, Todd Haushalter Dec 2010

Taxing Matters: How The Us Tax Code Affects Gamblers, Todd Haushalter

UNLV Theses, Dissertations, Professional Papers, and Capstones

It has been said that the only sure things in life are death and taxes, and while this is most certainly true of the former, the later will require mastery of the tax code and ensuing cases before you will have a complete picture. The tax code, which started out as a 400 page document is now some 3,387 pages long with a voluminous amount of tax court cases to interpret the code, and many issuances by the Internal Revenue Service to provide further clarification of the code. Somewhere intertwined in the tax code and the ensuing court cases is …