Law Commons^™

Third-Party Responsible Gambling Accreditation Programs Are Related To Short-Term Improvements At Casinos But No Ongoing Gains: Evidence From Rg Check, Kahlil S. Philander

UNLV Gaming Research & Review Journal

This study examines how casino operators’ responsible gambling program performance changes after entering a third-party assurance program. Using de-identified responsible gambling accreditation data from the 75 casinos employing the “RG Check” program from 2012 to April 2019, this study finds that casino scores improved in the first reaccreditation period (p < .001, d = 0.92), but failed to improve in the second reaccreditation (p < .78, d = 0.38). Much of the first reaccreditation changes appear to be a result of one-time improvement in the scores of lower performing venues. There also appears to be inconsistent improvements in tactical areas of RG …

Zarin V. Commissioner Revisited And Some Methodologies For Determining Cod Income, Philip G. Cohen

William & Mary Business Law Review

The focus of this Article is a revisit of a very well-known and much written about Third Circuit Court of Appeals decision, Zarin v. Commissioner, concerning whether the taxpayer had COD income. Zarin dealt with whether a compulsive and unlucky gambler could avoid COD income when he settled with the casino for substantially less than what he owed. Along with a plethora of diverse third-party assessments of the case, the judges who heard the case and its appeal were also divided. The Tax Court opinion was decided by an eleven to eight vote for the Internal Revenue Service (IRS), with …

Guilt By Association On The Docks And In The Casinos, Conor Byrnes

Touro Law Review

No abstract provided.

Regulated Sports Betting: Ohio's Chance To Take A Bet On Itself, Robert Porter

Cleveland State Law Review

It is estimated that more than $150 billion is wagered on sporting events each year in the United States. Of this, only an estimated $4.5 billion is wagered legally. Why is that? Because of a federal statute (PASPA) prohibiting state sponsored sports betting, people had to resort to offshore sports gambling websites and illegal bookies. This all changed in May 2018, when the Supreme Court declared PASPA unconstitutional, effectively lifting the ban on sports betting nationwide. With states now capable of enacting their own sports gambling schemes and regulations, Ohio is in a prime position to capitalize. I advocate for …

The Silver State And The Black Book, Steven J. Brody Esq

UNLV Gaming Law Journal

No abstract provided.

Becoming Respectable: A History Of Early Social Responsibility In The Las Vegas Casino Industry, Jessalynn R. Strauss

UNLV Gaming Research & Review Journal

Today’s gaming corporations actively engage with their communities by supporting nonprofit organizations and adopting environmentally friendly practices among other socially responsible actions. This research considers precursors to modern corporate social responsibility (CSR) in the gaming industry by examining the philanthropic activities of the casino owners in Las Vegas in the early days of its development. This historical look at early philanthropy in the gaming industry provides a contextual background for considering contemporary corporate social responsibility. While the gaming industry has clearly come a long way from its early ties to organized crime, an understanding of this context helps further discussion …

Examining The Impact Of Competition On Casino Revenues And Prices In The Mid-Atlantic States, Andrew J. Economopoulos, Uli Luxem

UNLV Gaming Research & Review Journal

The expansion of casinos in the Mid-Atlantic States has been motivated by the quest of states to capture the economic and tax revenue benefits of the new industry. The expansion of casinos and the increase in competition, however, has had an impact on revenue growth and prices. This study examines the impact of expansion on the casino revenues in the region from 1997-2012, and the price for gaming in Pennsylvania and New Jersey from 2006-2012. A spatial econometric model was employed to examine the net impact of casino revenues from expansion. Spatial econometrics captures the within state impact of expansion …

Keeping Casinos Clean: The Problem With Dirty Money And International Differences In Anti-Money Laundering Regulations For Casinos, Kerry E. Kleiman

UNLV Gaming Law Journal

No abstract provided.

Casino Gaming In Macau: Evolution, Regulation And Challenges, Jorge Godinho

UNLV Gaming Law Journal

This paper provides an overview of the evolution of the legal framework applicable to the casino gaming industry in Macau. The focus is on the evolution of the system of concessions and sub concessions, the regulation of gaming promoters, the complex VIP segment, as well as the anti-money laundering requirements. A final section considers the rapidly growing competition posed by the spread of gaming in various jurisdictions in the region. Overall, while casino gaming grew exponentially in recent years, there are numerous issues from the past which pose future challenges.

Analyzing The Trends In Gaming-Based Tourism For The State Of Nevada: Implications For Public Policy And Economic Development, William R. Eadington

UNLV Gaming Research & Review Journal

Gaming revenue trends for Nevada's three major gaming markets- Las Vegas Strip, Reno-Sparks, and South Lake Tahoe-are examined over the past two decades. The Las Vegas Strip had been characterized by cyclical growth from 1990 until 2007, but the Great Recession had dramatic adverse impacts on revenues and employment. Apparent recovery in 2010 was driven largely by baccarat revenues, but they are not likely to be sustainable in the long term. For South Lake Tahoe, deterioration of its core tourism business has been taking place since 1990, but has accelerated since the beginning of the Great Recession and the opening …

Performance Gaps Between U.S. And European Casinos: A Comparative Study, Zheng Gu

UNLV Gaming Research & Review Journal

Recent years have seen the fast spread of legalized gaming throughout the world. Amid the frenzied gaming boom, new casinos have mushroomed on every continent. Casinos in different continents operate in different legal and market environments and may have performed quite differently. This study examines the performance results of U. S. casinos, those in Nevada and on the Las Vegas Strip in particular, in comparison with Dutch and French casinos in 1998. It was found that Dutch and French casinos outperformed U. S. casinos in both revenue efficiency and profitability. Noncompetitive European gaming markets most likely have helped European casinos …

Two Consumption Models For United States Casino Areas Utilizing Competition And Site Attribute Variables, David M. Pearlman

UNLV Gaming Research & Review Journal

In this study, multiple regression techniques were used to build two consumption models to better understand supply and demand influences on casino revenues. The initial model contained 15 independent variables and explained 97% of the variance in revenues. However, due to assumption violations, assessing the relative role of each independent variable proved to be problematic. Subsequently, a Reduced Variable Model was developed which explained 83% of the variance, and included six independent variables. As stand-alone prediction tools, the models do not yield useful revenue estimates, due to their large standard errors of the estimate, however, they do explain relative influences …

Changes In Gaming And Gaming Participants In The United States, Roy A. Cook, Laura J. Yale

UNLV Gaming Research & Review Journal

Public interest and acceptance of casino gaming as a recreational activity has resulted in a proliferation of gaming locations. The spread of gaming locations and the acceptance of gaming as a legitimate leisure activity may be explained from a marketing perspective through diffusion theory. Gaming could see continued revenue growth and participation or, like lotteries, it could face saturation and even decline. To avoid the potential problems associated with maturation, gaming operators may need to review the experiences of state lotteries which have faced and dealt with the problems of maturation and saturation.

“Don’T Blow A Bunch Of Cash On Vegas:” An Event Study Analysis Of President Obama’S Public Statements On Las Vegas, Paul Gift, Michael J. Gift

UNLV Gaming Research & Review Journal

In February of 2009 and 2010, President Obama made what some in the media and gaming industries construed as negative public statements regarding trips to Las Vegas. Some claimed these statements could easily be interpreted as a suggestion that companies and individuals avoid casino areas, thus doing additional harm to their surrounding economies during already tough times. In this paper, we use event study methodology to examine stock market reactions of U.S. casino-related businesses to the president’s statements. We find that President Obama’s statements were followed by significant negative abnormal returns in the segment of companies targeted more towards conventions, …

Pennsylvania Casinos’ Cannibalization Of Regional Gambling Revenues, Simon Condliffe

UNLV Gaming Research & Review Journal

Gambling opportunities are expanding rapidly in the U.S. Mid-Atlantic area. Fifteen gambling venues have opened since 1996. The introduction of these venues has the potential to shift the balance of gambling activity away from New Jersey, which had enjoyed a monopoly position in the area for decades. Delaware and, more recently, Pennsylvania have entered the marketplace, raising the question of whether aggregate gambling activity has increased in the area, and whether all states have benefited. Contrary to previous research, a multivariate analysis reveals that aggregate gambling revenue among the three states has not increased with the introduction of Pennsylvania gambling …

The First Amendment, Gaming Advertisements, And Congressional Inconsistency: The Future Of The Commercial Speech Doctrine After Greater New Orleans Broadcasting Ass'n V. United States, Nicholas P. Consula

Pepperdine Law Review

No abstract provided.

A New Leader In The World Of Legalized Gambling: What The Illinois General Assembly Should Do To Protect Pathological Gamblers From The Rapidly Expanding Industry, Matthew J. Dowd

Northern Illinois University Law Review

This Comment addresses the increasingly recognized disorder of pathological gambling and the lack of consideration it receives from the Illinois General Assembly as gambling in Illinois continues its trend of rapid decriminalization. The Comment first analyzes the well-documented individual and communal problems that are associated with pathological gambling and then examines the historical movement toward dependence on gambling revenues in Illinois. A close examination of gambling legislation in Illinois, Indiana, and New Jersey, and the interpretation of that legislation within those respective courts, reveals that pathological gamblers receive very little statutory protection from the abusive and negligent conduct of casinos. …

Sparks Nugget. State Tax Exemption Of Food Used By Casinos For Comped Meals, Steve Johnson

UNLV Gaming Law Journal

In their search for new sources of revenue, states have legalized and sought to tax many kinds of gaming. Forty-eight of the fifty states of the United States permit one or more types of legal gaming. An important technique in casino and some other types of gaming is giving “comps” – complimentary goods or services – to player-customers. A frequent type of comp is free meals on the casino premises or elsewhere. Gaming establishments also often give free meals to their employees.

Comps have been controversial for federal income tax purposes. A recent Nevada case, Sparks Nugget, and related cases …

Luck Of The Irish: Will The Casinos Tranform From Gaelic Grey To Gaelic Green $$, William N. Thompson

UNLV Gaming Law Journal

As the first decade of the twenty-first century evolved, Ireland was one of only two countries in the European Union that did not have legal, regulated casinos. The Irish Gaming and Lotteries Act of 1956 does not prohibit games with equal chances. Moreover, games can be conducted lawfully, according to the Act, if promoters assess minor seat charges to players, and “the promoter derives no personal profit from the promotion of the game.” Additionally, Part III of the 1956 law indicates that amusement centers can have slot machines that award small prizes. The Act also includes provisions for private lotteries, …

Don't Bet On It: Casino's Contractual Duty To Stop Compulsive Gamblers From Gambling, Irina Slavina

Chicago-Kent Law Review

To address the problem of compulsive gambling, most states with commercial casinos have enacted statewide self-exclusion programs—a mechanism by which patrons petition to be physically removed from a casino if they are discovered on the premises. The casinos in the remaining states voluntarily instituted facility-based programs to assist problem gamblers in fighting their addiction.

But besides having any intended effect, these programs provided gamblers with a new ground for lawsuits—breach of contract. This note argues that neither states nor individual casinos should be liable to self-excluded patrons for breach of contract, even if they enter a casino and lose money …

Nevada's Clean Indoor Air Act - A Comparison And A Question: Is The Nciaa Constitutional, Diane Welch

Nevada Law Journal

No abstract provided.

Babes And Beefcake: Exclusive Hiring Arrangements And Sexy Dress Codes, Ann C. Mcginley

Duke Journal of Gender Law & Policy

Concluding that being a woman should not be a BFOQ for the job, this article addresses whether casino owners may require that women and men cocktail servers wear sexy provocative uniforms to serve cocktails in Las Vegas casinos.

Self-Exclusion And The Compulsive Gambler: The House Shouldn't Always Win, Justin E. Bauer

Northern Illinois University Law Review

This Comment examines the law revolving around a compulsive gambler's ability to exclude himself from a casino. While the current state of the law in many jurisdictions properly allows a person to place himself on a self-exclusion list," in an effort to be barred from entering into a casino, the law provides no remedy for the self-excluded gambler in the event that the casino negligently, deliberately, or even recklessly allows the self-excluded person to gamble. This comment calls for a change to that jurisprudence and invites the judiciary to allow a self-excluded gambler to receive redress from the casino that …

The Potential Passage Of Proposed Senate Bill 147 And Its Implication On Native Hawaiians And Gaming, Lindsay Goodner

American Indian Law Review

No abstract provided.

A Whole New Game: Recognizing The Changing Complexion Of Indian Gaming By Removing The "Governor's Veto" For Gaming On "After-Acquired Lands", Brian P. Mcclatchey

University of Michigan Journal of Law Reform

The recent explosive growth of the Indian gaming industry and judicial decisions analyzing a portion of the governing statute point to an inherent flaw in the mechanism provided by the Indian Gaming Regulatory Act (IGRA) for the establishment of off-reservation gaming enterprises. This Note argues for a reform of the so-called "after-acquired lands" provision of IGRA, which would remove the governor's concurrence requirement and place the decision to allow Indian gaming off-reservation into the negotiating process between states and tribes, as another term to be negotiated between sovereigns. Such a reform would allow states and tribes alike to extract their …

Casting A New Light On Tribal Casino Gaming: Why Congress Should Curtail The Scope Of High Stakes Indian Gaming , Nicholas S. Goldin

Cornell Law Review

No abstract provided.

The Evolution Of Gambling Laws In Australia, Jan Mcmillen, William R. Eadington

NYLS Journal of International and Comparative Law

No abstract provided.