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The Incidence of Taxes on Casino Gambling: Exploiting the Tired and Poor


  • Mary O. Borg
  • Paul M. Mason
  • Stephen I. Shapiro


. The equity of taxes on casino gambling in Las Vegas and Atlantic City using recent survey data is examined. Daniel B. Suits (1977) study of the tax on casino gambling concluded that the tax was progressive when he used a national sample to estimate tax incidence. This result is challenged. Tax incidence is estimated using survey data obtained from people who either live in or have traveled to Las Vegas or Atlantic City. On the basis of the sample of people who have given themselves access to casino gambling, the tax is regressive; in fact, it is extremely regressive in Las Vegas. Therefore, in this time of easier access to casino gambling, policy‐makers should be aware that the taxes on casino gambling place a proportionately heavier burden on low income groups.

Suggested Citation

  • Mary O. Borg & Paul M. Mason & Stephen I. Shapiro, 1991. "The Incidence of Taxes on Casino Gambling: Exploiting the Tired and Poor," American Journal of Economics and Sociology, Wiley Blackwell, vol. 50(3), pages 323-333, July.
  • Handle: RePEc:bla:ajecsc:v:50:y:1991:i:3:p:323-333
    DOI: 10.1111/j.1536-7150.1991.tb02299.x

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    Cited by:

    1. Andrew Worthington & Kerry Brown & Mary Crawford & David Pickernell, 2007. "Gambling participation in Australia: findings from the national Household Expenditure Survey," Review of Economics of the Household, Springer, vol. 5(2), pages 209-221, June.
    2. Andrew C. Worthington & Kerry Brown & Mary Crawford & David Pickernell, 2003. "Socioeconomic And Demographic Determinants Of Household Gambling In Australia," School of Economics and Finance Discussion Papers and Working Papers Series 156, School of Economics and Finance, Queensland University of Technology.
    3. Andrew C. Worthington, 2001. "Implicit Finance in Gambling Expenditures: Australian Evidence on Socioeconomic and Demographic Tax Incidence," Public Finance Review, , vol. 29(4), pages 326-342, July.
    4. Luca Gandullia & Lucia Leporatti, 2019. "Distributional effects of gambling taxes: empirical evidence from Italy," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(4), pages 565-590, December.
    5. Giebeler, Constanze & Rebeggiani, Luca, 2019. "Who Loves to Gamble? Socio-Economic Factors Determining Gambling Behaviour in Germany," MPRA Paper 94735, University Library of Munich, Germany.
    6. Ethan Grumstrup & Mark W. Nichols, 2021. "Is video gambling terminal placement and spending in Illinois correlated with neighborhood characteristics?," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 67(2), pages 273-298, October.

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