The Expansion of Casino Gambling in the United States—State Revenues and Public Interest Implications

Q4 Business, Management and Accounting

Accounting and the Public Interest Pub Date : 2018-07-01 DOI:10.2308/APIN-52199

Julia M Camp, Carol A. Hartley, P. Kelly

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引用次数: 4

Abstract

Casino gambling has greatly expanded in the United States since 1988. This paper considers the public interest implications of this change, including increased social costs and state revenues from casinos that can help address these costs. We describe casino growth, including the role of the Indian Gaming Regulatory Act (IGRA) in casino development. After reviewing the research associated with casino social costs and state revenues, we select a number of states, concentrating in the northeastern United States, and describe the state revenues from casinos along with the funding that is provided for problem gambling prevention and treatment programs. We find a lack of consistency in the state casino tax rates, resulting revenues, and support for problem gambling prevention and treatment programs. Since billions of dollars of revenues are potentially at stake, state leaders should consider employing a strategy to capitalize on these revenues, given the increasingly prevalent social costs associated with casinos and the need to support problem gambling prevention and treatment programs.

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美国赌场赌博的扩张——国家收入和公共利益的影响

自1988年以来，美国的赌场赌博活动大大扩大。本文考虑了这一变化对公共利益的影响，包括增加的社会成本和有助于解决这些成本的赌场的国家收入。我们描述了赌场的增长，包括印度博彩监管法案(IGRA)在赌场发展中的作用。在回顾了与赌场社会成本和州收入相关的研究之后，我们选择了一些州，集中在美国东北部，并描述了州从赌场获得的收入以及为问题赌博预防和治疗项目提供的资金。我们发现在州赌场税率、由此产生的收入以及对问题赌博预防和治疗项目的支持方面缺乏一致性。由于数十亿美元的收入可能受到威胁，鉴于与赌场相关的社会成本日益普遍，以及支持问题赌博预防和治疗计划的必要性，州领导人应该考虑采用一种策略来利用这些收入。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting and the Public Interest Business, Management and Accounting-Accounting

CiteScore

1.20

自引率

0.00%

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