Doctor of Philosophy (PhD)
First Committee Member
Bo J. Bernhard
Second Committee Member
Ashok K. Singh
Third Committee Member
William R. Eadington
Fourth Committee Member
Number of Pages
This study examines the effect of casino tax rate structure on investment by casino operators. Using a panel data set consisting of all states with legal commercial casino gambling from 1998 to 2009, a fixed-effect model with two-stage least squares is estimated to examine the effect of gambling taxes on firms' short-run behavior. The study finds that maximum casino tax rates decrease casino employment, with an estimated average elasticity of -0.5. This result is noted to be robust to several different model specifications and data subsets. No robust relationship is found between maximum tax rates and casino wages. No significant relationship is found between effective tax rates and casino employment.
casino; employment; gaming; policy; tax
Gaming and Casino Operations Management | Public Policy | Taxation-State and Local
University of Nevada, Las Vegas
Philander, Kahlil, "The effect of casino tax policy on short-run gaming development" (2012). UNLV Theses, Dissertations, Professional Papers, and Capstones. 1692.
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