Abstract
The paper focuses on the regulatory framework for Internet gambling in order to determine if there exists an optimal solution to regulating versus banning gambling on the Internet. The paper reveals that, although Internet gambling is seen as a social cost, regulated Internet gambling could be a viable source of tax revenue for many states.

From the Paper
"As technological advances increase and the world becomes more interconnected, the framework of gambling has begun to change. The prevalence of internet gambling is astounding, and provides elements that were absent in conventional gambling arenas (Rose 134). However, as this trend continues, there are some very important questions to be answered. How is internet gambling regulated, in wake of the fact that this is done via the web? How is State revenue affected by these non-state gambling operations?"

Tags:revenues, taxes

Abstract
In this article, the writer notes that casino gambling has grown over the last few decades from a highly specialized, limited activity to a vast, widespread pastime for hundreds of thousands of individuals. The writer maintains that while this expansion has created employment opportunities and generated billions of dollars for tax revenue, there are downfalls to the practice that are inherent due to the type of industry. This paper examines one such possible negative aspect of increased gambling, that of employee gambling problems. The writer analyzes casino employee gambling in terms of frequency, legality, and the problems associated with the practice, including the possibility of addiction. This analysis shows that while casino employee gambling may seem a right to some, the potential negative effects of gambling for casino employees are problematic enough that the practice should not be legal.

From the Paper
"Another reason for a possible increase in gambling among casino employees is that of a predisposition to addiction. According to Dr. Howard Shaffer, director of the medical school of Harvard's division of Addiction, casino employees are at higher risk because these employees often have existing addictive behaviors, such as smoking or drinking. For example, according to Shaffer's study, those with existing alcohol addictions have three times the risk for a gambling addiction as those without prior drinking problems. Those with depression are three and a half times more likely to be pathological gamblers. Shaffer states gamblers tend to have other symptoms of problems, such as depression, anxiety and hyperactivity, which may lead them to seek employment at a gambling establishment. While Shaffer notes it is unclear which of the symptoms, those of gambling, alcoholism, smoking, and depression, serve as the catalyst for other problems, it is clear that they are linked."

Tags:addiction, responsible, gaming, fraud

Abstract
This paper looks at both sides of the argument for Internet gambling. It discusses how the uncertainty about the legal status of gambling has not prevented millions from continuing to use online services. It also discusses how, to a degree, online gambling is de facto legalized already just because there seems to be no way to stop it and how what might be preferable would be for the government to regulate online gambling in order to protect the consumer, tax revenues, and keep children from gambling.

From the Paper
"Congress has been considering whether to regulate Internet gambling and how to do so, but observers note that lawmakers are facing great odds in doing so. Some one million Americans are believed to place bets online each day, which makes online gambling a $6 billion industry. One count has it that some 4.5 million Americans have placed a bet online at some time. This includes horse race bets, which can be placed in twelve states. Existing law makes it illegal to use businesses that use telephones or any "wire communication facility" to place bets across state lines. The Justice Department believes that this includes the Internet, though that has not been firmly established in case law to date: "Because the betting is done privately, on personal computers in homes, college dorms and office cubicles, it is difficult for states to prosecute" (Wendland, 2003, para. 10). It is even more difficult to b ring a case against the operators of online sites because they often operate from overseas. "

Tags:children, regulation, lotteries

Abstract
This paper deals with the economy of Illinois and proposes that Mayor Daley allow a casino to be built in Chicago. It supports the idea of a casino being placed in Chicago to help the economy out of recession. It shows how the economy would improve by adding jobs and increasing tax revenue, among other issues.

From the Paper
"Just like narcotics, prostitution, alcohol, and nicotine, gambling has been classified as a dirty vice in America (Geis, pg. 2). Gambling has achieved a horrible reputation through years of corruption and crime, not to mention producing millions of victims of gambling addiction. All of these were reasons for the states to make gambling illegal. That all changed when Nevada passed the "Wide Open Gambling Bill" in 1931, which started the modern era of legalized gambling in the United States (Barker, pg. 26). Nevada became the gambling capitol of the United States, and the economic impact was phenomenal. Nevada's economy grew immensely, becoming an adult Disney Land of sort. The positive economic impact of Las Vegas has turned the heads of many other states. Still, gambling is restricted to very few places in the United States. Given the poor recent economic conditions in the United States, many states are debating whether gambling can help their economies. Illinois, for instance, is suffering badly from the recent recession. Funding for education and healthcare have recently been reduced, and the city of Chicago is paying the price. Chicago has done nothing but grow since Mayor Daly stepped into office in 1989. Now, for the first time, Mayor Daly is struggling to find the money to continue the programs he implemented to clean up the city of Chicago. With the unemployment rate of Illinois floating around 6.6% and the unemployment rate of Cook County around 6.8% (both well above the US unemployment rate of 5.8%), something needs to be done to help boost the economy out of recession (Illinois Department of Employment Security and US Department of Labor). Nobody wants to see more funding of education or healthcare be reduced, so the options are very limited. Boulahanis 2 Gambling has been a touchy subject in Chicago with the historically large existence of organized crime. On the other hand, by implementing a state-run casino in the city of Chicago, the Government can create enormous revenues that will help to stimulate the economy of Illinois out of recession."

Tags:casino, econ, money, revenue, tax

Abstract
The paper discusses the proposed creation of a federal excise tax or 'sin tax' upon sugary beverages that aims to finance universal healthcare and to promote healthy behaviors. The paper, however, points out the hypocrisy inherent in this tax; the government subsidizes farmers to grow corn and produce high-fructose corn syrup while penalizing the public for drinking this unhealthy corn syrup in drinks. The paper also notes that sin taxes are regressive; poorer people tend to smoke, gamble, consume alcohol, and eat processed foods more than the wealthy. The paper then considers how this tax could educate many Americans, poor and rich, by highlighting the true nutritional content of many foods they consume and take for granted. The paper reaches the conclusion that the bill seems to have greater potential to do good than harm.

From the Paper
"One of the proposed fund-raising solutions for the plan has been to create a federal excise tax or 'sin tax' upon unhealthy products, including sugary soda, fruit drinks, energy drinks, sports drinks, flavored beverages and bottled ice teas. Much like the recently proposed and rapidly killed proposed state sin tax in New York State, it would not include diet sodas. "New York Gov David Paterson recently agreed to drop a proposal for an 18% tax on sugary drinks after facing an outcry from the beverage industry and New Yorkers" (Adamy 2009). One of the reasons New York legislators failed to pass the bill, they stated, was its arbitrary nature. However, in defense of their failure to target non-caloric beverages, the bill's supporters noted that reducing sugar consumption was the primary aim of the bill (as well as generating revenue) given the role sugar plays in contributing to obesity, diabetes and other health problems.
"The rationale behind this particular federal excise or 'sin' tax seems sound--to finance healthcare and to promote healthy behaviors, tax an unhealthy product. Healthcare costs will be reduced overall, as well, if people drink less soda. This is the principle behind the sin taxes that exist in every state of the nation upon cigarettes and alcohol. "Excise taxes are levied on goods and manufacturers typically pass them on to consumers" (Adamy 2009)."

Tags:nutrition, healthcare, sugar, high-fructose, corn, syrup

Abstract
This research paper examines the issue of online gambling in North America. Specific attention is paid to the technological underpinnings necessary to operate an Internet gambling site, the overall demand for gambling driving the rise in the number of such sites and the fact that operating such a site is illegal both in the U.S. and Canada. This legal barrier unfortunately renders the question of how much revenues will grow in North America moot.

Tags:online, casino, gambling

Abstract
The paper begins with a general discussion of the gambling industry, including legalization, revenue statistics and government regulation. Then the necessity of friendly and courteous dealers in casinos is explored, including positive representation of the casino to the public, and encouraging the spending of money and future return to the casino.

From the Paper
"Gambling has been legal in Nevada since 1931. For the year 2001, total gaming revenue in the State of Nevada totaled $9,468,598,681. In addition, "The gaming industry's total contribution to federal, state, and local taxes is estimated to be $2.2 billion a year. These contributions mean Nevadans don't pay, among others: state personal income tax, state corporate income tax (measured by net income), state sales tax on food, state inheritance tax, and state gift tax" (Berkley).
Gaming in Nevada is highly regulated by the State Gaming Control Board and in many aspects by the Federal Government. "All establishments where gaming is conducted and where gambling devices are operated, and manufacturers, sellers and distributors of certain gambling devices and equipment must therefore be licensed, controlled and assisted to protect the public health, safety, morals, good order and general welfare of the inhabitants of the state, to foster the stability and success of gaming and to preserve the competitive economy and policies of free competition of the State of Nevada" (Gaming Control)."

Tags:tax, regulation, legalization, Nevada, gambling, patron

Abstract
This paper focuses on the current employment environment and the continue willingness of employees to take stock options in a currently depressed market. A stock option is a promise by the grantor to sell a share of stock at a pre-agreed price. It looks at how the technology sector had been at the forefront of the use of stock options as a means of employee compensation during most of the 90s and how, in the current market, there is still the hope that, sooner or later, the market will eventually rebound. It shows how, by accepting stock options as part of their compensation package, employees are gambling that they would eventually profit, hopefully handsomely, by being able to exercise their stock options sometime in the future.

Outline
Introduction
Stock Options An Overview
Why Companies Offer Stock Options
Why Take Stock Options Today?

From the Paper
"An accounting glitch makes offering stock options especially enticing for company accounts as well. As stated, stock options are benefits granted to company employees with the promise that they can buy a specific number of shares of stock after a certain period of time at a price specified at the time the options are issued. So, if the stock exceeds that price, which was often the case in the 90's, the employee kept the difference, in other words, made a nice profit. The nice thing for the companies is that at the same time that the employees exercise their stock options, the company can take a tax deduction when the options have been exercised. This allows companies to reduce their taxable income considerably thus trimming corporate tax bills."

Tags:tax, price, income, dot, com, market, depression

Abstract
The paper discusses how as reported in the 10-K filing with the SEC for fiscal year ended June 30, 2008, the Total Revenue of $83,503,000 was composed of 40% from North America sales while 60% was considered International sales. The paper reveals that for the fiscal years 2007 and 2006 the percentages were 41% North America and 59% International and 43% North America and 57% International, respectively.

Tags:proctor & gamble corp., financial statement, tax analysis

Abstract
This is an essay arguing that casinos should be legal in Florida - along with supporting details and examples.

From the Paper
"According to an essay published on the SunCam website, Florida does not have legalized land-based casino gambling. It does however have a day-cruise facility that offers gamblers the opportunity to board ships that cruise offshore where casino gambling is legal. Florida also has seven Native American casino style gaming locations on sovereign Native American tribal land. The Seminoles have six casino locations and another casino is on the Miccosukee reservation. In addition there are two riverboat casinos in operation..."

Tags:florida casino, regressive tax, indian reservation, tax revenue, schools, crime rate, compulsive gambling, slot machines