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Social and Behavioral Sciences Commons

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Full-Text Articles in Social and Behavioral Sciences

All In - And More! Gambling In The James Bond Films, Pauliina Raento Oct 2017

All In - And More! Gambling In The James Bond Films, Pauliina Raento

UNLV Gaming Research & Review Journal

Scholarly analysis of gambling in the James Bond films is rare, despite the multitude of topics in Bondology and the fictional agent’s global fame. The odd commentary in gambling scholarship criticizes the franchise from the perspective of harm prevention. This article counters both groups of scholars with a qualitative interpretation of Bond’s gambling habits and the role of gambling and risk taking in the film series. A basic toolkit of visual methodologies is applied to the 24 EON-produced Bond films released in 1962–2015. The examination shows the critical importance of gambling to character identity, power hierarchies and communication, atmosphere, and …


The Free-Play Tax Deduction Debate: How Academic Research Can Help, Anthony F. Lucas, Katherine Spilde Apr 2017

The Free-Play Tax Deduction Debate: How Academic Research Can Help, Anthony F. Lucas, Katherine Spilde

UNLV Gaming Research & Review Journal

Free-play is the primary play incentive for slot players in many jurisdictions, with some campaigns eclipsing $50 million in annual redemptions. The efficacy of these incentives remains questionable at best, creating some contentious tax policy issues. Operators want to deduct the face value of these offers from taxable gaming win, based in part on the assumption that they expand the tax base; however, many regulators and taxing authorities question this claim. Any failure to fully recover redeemed free-play creates a deduction that is partially funded by tax payers. Arguments on both sides of this complex tax policy issue are thoroughly …