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Modeling the Economic Effect of Statutory Taxation on Gaming Hospitality

This article shows that casino taxation may be welfare enhancing for gaming hospitality resorts due to their market power to export local taxes to tourist customers. The price-inelastic tourism demand for casino gambling plays an important role in such power of tax exportation. We use a mathematical programming model to derive a tax threshold, through which a specific tax can be identified to be good or bad for efficiency. The policy implication is that a high tax should be imposed if enough of the tax burden can be shifted to tourists, but a low tax must be offered otherwise. These results are shown to be useful in practice across travel destinations.