Master of Science (MS)
First Committee Member
Number of Pages
This thesis analyzed the effect of the 2003 Illinois gaming tax increase on the states gaming demand. Slot machine coin-in was chosen to best represent gaming demand. Coin-in data was retrieved from Illinois Gaming Commission reflecting the period from January 2000 to December 2005; Multiple regression analysis with dummy variables was used to model both the tax increase and account for seasonality in the data. Because of autocorrelation issues, a Box Jenkins model was employed to address correlation of error terms; The findings revealed that Illinois experienced a decrease in gaming demand when the tax increases took effect. In spite of the temptation to rely on gaming taxation to solve state budgetary shortfalls, legislators should acknowledge and evaluate the negative economic pressures tax increases have on the gaming industry.
Effect; Estimating; Gaming; Illinois; Restructuring; Riverboat; Tax; Volume
University of Nevada, Las Vegas
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Ahlgren, Mikael, "Estimating the effect of the 2003 Illinois gaming tax restructuring on riverboat gaming volume" (2008). UNLV Retrospective Theses & Dissertations. 2335.
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