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

Mary O. Borg, Paul Mason and Stephen I. Shapiro

American Journal of Economics and Sociology, 1991, vol. 50, issue 3, 323-333

Abstract: Abstract. 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.

Date: 1991
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