NAOSITE: Nagasaki University's Ac Title カジノ税に関する一考察 Author(s) 栗原, 克文 Citation 經營と經濟, vol.89(1), pp.17-34; 2009 Issue Date 2009-06 URL http://hdl.handle.net/10069/23392 Right This document is downloaded http://naosite.lb.nagasaki-u.ac.jp
ocæoï æ89ª æp 2009NUŽ 17 Abstract The introduction of casinos has been under discussion within various organizations throughout Japan Were casino activities to be legalized, the taxation of casinos would be one of the most important issues to be considered This article provides an overview of casino taxation from the aspects of rationale, scheme, effects, characteristics and uses of revenue The casino taxes are not only the issue of government revenue The scheme of the revenue and expenditure of casino taxes has a potential to provide new opportunities on public finance Keywords: Casino taxation, Public finance rationale
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JWmÅÉÖ éêl@ 19 rationale a Sin Tax b
20 o c Æ o Ï c rent d
JWmÅÉÖ éêl@ 21 a b Riverboat Casino Land based Casino Adjusted Gross Receipt Adjusted Gross Proceeds
22 o c Æ o Ï Excursion Boat Gambling Gross Revenue
JWmÅÉÖ éêl@ 23 Investment alternative tax Limitedstakes Gambling Tax Anderson National Conference of State Legislatures
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JWmÅÉÖ éêl@ 25 National Gambling Impact Study CommissionNGISC a b NGISC c American Gaming Association a General Accounting Office at American Gaming Association
26 o c Æ o Ï b c d Indian Gaming Regulatory Act of rent Indian Gaming Regulatory Act of Indian revenue sharing agreement Evans and Topoleski Anderson at
JWmÅÉÖ éêl@ 27 entrance fee Anderson at Rivenbark at Anderson at Rivenbark at
28 o c Æ o Ï Anderson at Department of Taxation, State of Nevada, The Annual Report for the fiscal year ending June January American Gaming Association Anderson at American Gaming Association
JWmÅÉÖ éêl@ 29 NA American Gaming Association
30 o c Æ o Ï Indian Casino
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32 o c Æ o Ï Lottery EvansTopoleski a National Conference of State Legislatures EvansZhang Anderson at
JWmÅÉÖ éêl@ 33 bc httpwwwclairorjpjforumforumspjimuindexhtm No American Gaming AssociationIndustry Information, State Information Statistics httpwwwamericangamingorgindustrystatestatisticscfm Casino Gaming in America Key Findings of the National Gaming Impact Study Commission
34 o c Æ o Ï Anderson, John ECasino Taxation in the United StatesNational Tax Journal Vol LVIII, NoJune Evans, William N. and Topoleski, Julie HThe Social and Economic Impact of Native American CasinosNBER Working Paper Series National Bureau of Economic Research, September Evans, William N. and Zhang, PingThe Impact of Earmarked Lottery Revenue on State Education ExpenditureMarch httpwwwbsosumdedueconevanswpapersevanszhangearmarklottery pdf General Accounting Office, Impact of Gambling, Economic Effects More Measurable than Social Effects, GAOGGDApril National Conference of State LegislaturesState Casino TaxesDenver, Colorado, June Rivenbark, William CThe Tax Incidence of Casino Gaming in MississippiPublic Finance Review, Vol NoNovember