Indian Casino Gambling and State Revenue: Some Further Evidence

Anthony V. Popp and Charles Stehwien
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Anthony V. Popp: New Mexico State University
Charles Stehwien: New Mexico Department of Taxation and Revenue

Public Finance Review, 2002, vol. 30, issue 4, 320-330

Abstract: The growth of Indian gaming has generated a debate on the effects of casino gambling on state and local revenues. This article tests the hypothesis that casino gambling affects the level of taxable gross receipts generated in counties in which casinos are present and in counties that neighbor counties in which casinos are present. Data from New Mexico are used to test the hypothesis. The results suggest that the effect on taxable gross receipts depends on the number of casinos in the county and the number of casinos in neighboring counties.

Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:30:y:2002:i:4:p:320-330

DOI: 10.1177/109421030004005

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