THE TAX INCIDENCE OF CASINO GAMING IN MISSISSIPPI

In 1990, the Mississippi legislature passed the Gaming Control Act, le galizing dockside casino gaming for the state of Mississippi. During F Ys 1993, 1994, and 1995, the state collected a combined total of $256. 9 million in gaming fees and taxes from the casino industry. The $128. 6 million received in FY 1995 equated to 5.04% of the state's general fund revenue. This study determines the tar incidence of casino gaming in Mississippi for the eight casino counties and the remaining noncas ino counties, taking into account accessibility to casino play. During April 23, 1995, and April 27, 1995, a telephone survey produced 397 a nd 410 usable responses from casino counties and noncasino counties, r espectively. Using log-linear regression analysis, rt was found that a lthough the tar incidence was regressive for both populations, a more regressive tar 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.