Abstract
In 1990, the Mississippi legislature passed the Gaming Control Act, legalizing dockside casino gaming for the state of Mississippi. During FYs 1993, 1994, and 1995, the state collected a combined total of $256.9 million in gamingfees and taxes from the casino industry. The $128.6 million received in FY 1995 equated to 5.04% of the state's generalfund revenue. This study determines the tax incidence of casino gaming in Mississippi for the eight casino counties and the remaining noncasino counties, taking into account accessibility to casino play. During April 23, 1995, and April 27, 1995, a telephone survey produced 397 and 410 usable responses from casino counties and noncasino counties, respectively. Using log-linear regression analysis, it was found that although the tax incidence was regressive for both populations, a more regressive tax ensued from counties with casino gaming. This research provides additional evidence to the theory that once readily available, the poor become more attracted to gaming endeavors.
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