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The impact of casino tax policy on s...

Philander, Kahlil Simeon.

The impact of casino tax policy on short-run gaming development.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The impact of casino tax policy on short-run gaming development.
作者:	Philander, Kahlil Simeon.
面頁冊數:	99 p.
附註:	Source: Dissertation Abstracts International, Volume: 74-03(E), Section: A.
附註:	Adviser: Bo Bernhard.
Contained By:	Dissertation Abstracts International74-03A(E).
標題:	Economics, Commerce-Business.
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3544614
ISBN:	9781267755315

The impact of casino tax policy on short-run gaming development.
Philander, Kahlil Simeon.

The impact of casino tax policy on short-run gaming development. - 99 p.

Source: Dissertation Abstracts International, Volume: 74-03(E), Section: A.

Thesis (Ph.D.)--University of Nevada, Las Vegas, 2012.

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.

ISBN: 9781267755315Subjects--Topical Terms:

212577
Economics, Commerce-Business.

The impact of casino tax policy on short-run gaming development.
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500 $a Adviser: Bo Bernhard.
502 $a Thesis (Ph.D.)--University of Nevada, Las Vegas, 2012.
520 $a 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.
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