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The disconnect between tax laws, public opinion and taxpayer compliance: a study of the taxation of gambling winnings

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  • Karl Bryan Menk
  • Brian Nagle
  • David L. Coss

Abstract

The taxation of gambling winnings was considered unfair to taxpayers and regressive. The tax reporting intentions of casino patrons are rarely based on legal requirements, but instead on the amount of winnings and perception of tax laws. The underreporting of tax liabilities contribute to the 'tax gap'. This study examines materiality, casino patrons' tax knowledge, perception of taxation and perception of taxation of winnings as predictors of tax reporting intentions. Using regression, these variables contribute to predictive models of tax reporting intentions. The study found that materiality, overall tax perception and tax knowledge were significant predictors. The perception of the taxation of winnings was not a significant to the model. This study adds to tax evasion and compliance literature by providing information about the reporting intentions of casino patrons. A unique dataset using respondents that have not previously been included in tax studies was developed for the study.

Suggested Citation

  • Karl Bryan Menk & Brian Nagle & David L. Coss, 2017. "The disconnect between tax laws, public opinion and taxpayer compliance: a study of the taxation of gambling winnings," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 9(3), pages 206-227.
    • Handle: RePEc:ids:ijcrac:v:9:y:2017:i:3:p:206-227
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