Law Commons^™

A Normative Analysis Of Gambling Tax Policy, Kahlil S. Philander

UNLV Gaming Research & Review Journal

This article surveys the application of normative tax theory to gambling tax policy. The analysis suggests that fixed license based taxes may be preferable to taxes on gross gaming revenue. Where output based taxes are used, the types of gambling whose demand is more price sensitive, and the types that have positive links to other industries, should be taxed at comparatively lower rates. Sin-based taxes are noted to increase economic welfare, but only when applied with a rate commensurate to harm that is external to the gambler and the operator. Finally, inter-jurisdictional competition is identified as an important consideration in …

Concentration On The Las Vegas Strip: An Exploration Of The Impacts, David G. Schwartz

Library Faculty Publications

Looking at two snapshots, albeit from a distance, gives an overview of how concentrated the gaming industry in Nevada has become:

• In 1998, 23 publicly held corporations owned 65 casinos that grossed more than $12 million that year from gaming. These casinos grossed 75.48% of the state’s total gaming revenue that fiscal year.

• In 2012, 22 publicly held corporations owned 70 casinos that grossed more than $12 million that year from gambling, pulling in 78.0% of that state’s total gaming revenue that fiscal year.

Attesting To Unique Attractions: The Significance Of The President's Commission On Organized Crime (1984-1986) Gambling Hearings, David G. Schwartz

Library Faculty Publications

The federal government has had a curious relationship with gambling. For much of its history, the national public policy towards gambling was simple: prohibition, despite the audacity of a few laggard states in experimenting with legalization schemes. Towards the end of the twentieth century, however, the national policy shifted, at first to tolerance of legal gambling to endorsement of it. The five primary federal studies of gambling conducted in the twentieth century—the Kefauver Committee (1950–2), the President’s Crime Commission (1967), the Commission to Review the National Policy on Gambling (1974–6), the President’s Commission on Organized Crime (1984–6), and the National …

Session 4-2-E: The Effects Of Gaming Tax/Retention Rate On Casino Performance, Will E. Cummings

International Conference on Gambling & Risk Taking

Overview

Gaming Taxes affect investors in and operators of casinos

... and therefore casino performance

Gravity Models in general High variance from classical ideal

Variance tells us something about the impact of gaming tax rates

Session 4-1-B: Casino Legalization As An Evolutionary Game -- Who Will Be The Next?, Miao He

International Conference on Gambling & Risk Taking

Introduction

For the community/governor who has a strong preposition to casino gaming (e.g., gambler, religious group), his/her motivation to participate/accept casino legalization is

∆P_AE_A+t_A>c_î and ∆P_B(R_B+E_B)+t_B>c_Ĵ

What’s the motivation for the other community/governors who are neutral to casino gaming?

How the casino legalization process evolved and finally reached the equilibrium state?

Session 3-4-B: Impacts Of The Structure Of The Casino Industry, William N. Thompson, Catherine Prentice

International Conference on Gambling & Risk Taking

This paper looks at impacts of the structures of casino industries in 13 American states venues. The legalization of casinos has been a major policy issue in scores of national and sub-national venues over the past 60 years. Among the critical issues in the legalization process has been the subject of whether casino establishments should be authorized as singular, that is, monopoly, entities in a specific location (city, state, or nation) much as public utilities, or they should be licensed in an open market free competitive manner. A middle ground approach find venues allowing a limited number of licenses, ergo, …

Session 3-2-B: Paspa: An Unconstitutional Patent, Kevin P. Braig

International Conference on Gambling & Risk Taking

The Professional and Amateur Sports Protection Act (“PASPA”) is a patent monopoly because the statute (A) imitates the Crown’s practice of allocating markets by patent; (B) functions like a patent issued under the United States Patent Code; and (C) imposes monopoly-like costs upon the public. The Constitution’s Patent Clause is a brilliant public financing scheme and unique in that it is the only grant of power to Congress in the Constitution that begins with a specific prescription of proper legislative purpose. Congress cannot grant just any person a patent monopoly for any purpose. Rather, Congress can grant a patent monopoly …

Applying Well-Being Metrics To Public Policy: Lessons From Experiments Around The World, Carol Graham

Brookings Scholar Lecture Series

The ongoing research activity of economists who study what constitutes happiness and make recommendations to governments about how best to increase it continues to receive global attention. The recent publication of the first World Happiness Report, commissioned for the United Nations General Assembly, argues that happiness can be measured objectively; that it differs systematically across societies and over time; that happiness has predictable causes and is correlated to specific things (such as wealth, income distribution, health, and political institutions); and government has the ability to create the right conditions for happiness to flourish. The U.S. National Academy of Sciences, meanwhile, …

Punishment First: A Study Of Juvenile Pretrial Detention, Richard V. Foster, David Tanenhaus, Heather Lynn Lusty

McNair Poster Presentations

How society and the legal system should respond to youth crime is a volatile issue. Much research exists on this topic broadly. A largely overlooked subset exists regarding the rights of juveniles in the United States who face pretrial confinement, specifically how juveniles accused of delinquency are treated by the courts. Delinquency or a delinquent act, in the context of this study, is “an act that would be considered a crime if committed by an adult.”7. Adults and children are processed by the courts differently, each with their own rights and court mandated procedures to follow. This report analyzes …