Spectra Undergraduate Research Journal


Arts, Humanities, and Social Sciences > Business > Economics


April 23, 2021


July 19, 2021


August 13, 2021


Katie Gilbertson (KG)1,2*

Author Affiliations

1Department of Economics, University of Nevada, Las Vegas.

2Brookings Mountain West, University of Nevada, Las Vegas.

Corresponding Author

*Katie Gilbertson, katelin.gilbertson@unlv.edu

Author Contributions

KG: Contributed conceptualization, data collection and analysis, original draft of manuscript, and revisions to final draft.

Data Availability Statement

The author of this article confirms that all research cited in this paper is publicly available without restrictions.

Conflicts of Interest

The author declares that there are no conflicts of interest.

Ethical Considerations

This project did not involve human or animal subjects. No IRB or IACUC approval was needed. Data presented in this paper are all publicly available.


The author is a part-time employee of Brookings Mountain West and The Lincy Institute. No additional funding was provided for this research.


The Live Entertainment Tax (LET) in Nevada generated nearly one billion dollars during the 2019-2020 fiscal year. LET revenue all goes to the State General Fund, even though 97 percent of LET revenue is generated in Clark County. Nevada is experiencing an economic crisis, particularly in the tourism industry. Solutions from various fields suggest the best way to boost the local economy is to reinvest revenue in its original county. One policy solution Nevada policymakers should consider is to carve out a percentage of revenue generated by the LET to return directly back to Clark County to revitalize tourism.


Live entertainment tax, live entertainment, taxation, fiscal policy

Submission Type

Primary research article