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Indian Casino Gambling and State Revenue: Some Further Evidence

New Mexico State University

Charles Stehwien

New Mexico Department of Taxation and Revenue

The growth of Indian gaming has generated a debate on the effects of casino gambling on state and local revenues. This article tests the hypothesis that casino gambling affects the level of taxable gross receipts generated in counties in which casinos are present and in counties that neighbor counties in which casinos are present. Data from New Mexico are used to test the hypothesis. The results suggest that the effect on taxable gross receipts depends on the number of casinos in the county and the number of casinos in neighboring counties.

Public Finance Review, Vol. 30, No. 4, 320-330 (2002)
DOI: 10.1177/109421030004005


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