The Effect of Casino Gambling on Sales Tax Revenue in States Legalizing Casinos in the 1990s

Journal Title State Tax Notes

Published Date December 26, 2005

Research Topic

Authors Jim Landers

Abstract

The author looks at whether casino gambling competes with other consumer spending and therefore decreases sales tax revenue. He concludes that it does. He suggests setting gambling tax rates to offset the displacement of sales tax revenue.

Read the article in the State Tax Notes