Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives

2014 ◽  
Vol 12 (2) ◽  
pp. 34-53
Author(s):  
Christopher R. Jones ◽  
Spencer C. Usrey ◽  
Thomas Z. Webb
Keyword(s):  
United States ◽  
Current System ◽  
State Level ◽  
The United States ◽  
Data Availability ◽  
State Laws ◽  
Tax Revenues ◽  
Tax Regimes ◽  
Tax Reporting ◽  
Reporting Environment

ABSTRACT Under current federal and state laws within the United States, the taxation of gambling activities is complex and largely inefficient. At the federal level, taxes on gambling providers are virtually nonexistent outside of normal corporate taxation laws. At the state level, the varying tax regimes within states lead to a complicated reporting environment, with differing calculation methods and varying tax rates for gamblers and gambling operations. For individuals, tax reporting can be cumbersome, complex, and ineffective. This paper discusses the current tax reporting environment in the United States, as well as the tax environments in other nations with large gambling industries, such as France, Macau, Singapore, and the United Kingdom. Finally, we calculate an estimate of tax revenues on gambling earnings based on the current U.S. tax regimes and compare them to hypothetical tax revenues calculated by using tax regimes in foreign jurisdictions. Data Availability: All data are publically available and cited in the article.

scholarly journals Innovation in a Legal Vacuum: The Uncertain Legal Landscape for Shared Micro-Mobility

2020 ◽  
pp. 17
Author(s):  
David Pimentel ◽  
Michael Lowry ◽  
Timothy Koglin ◽  
Ronald Pimentel
Keyword(s):  
United States ◽  
Potential Benefit ◽  
Positive Impact ◽  
State Level ◽  
The United States ◽  
State Laws ◽  
Micro Mobility ◽  
State And Local ◽  
Legal Barriers ◽  
Legal Infrastructure

The last few years have seen an explosion in the number and size shared micro-mobility systems (“SMMS”) across the United States. Some of these systems have seen extraordinary success and the potential benefit of these systems to communities is considerable. However, SMMS have repeatedly ran into legal barriers that either prevent their implementation entirely, confuse and dissuade potential users, or otherwise limit SMMS’s potential positive impact. This paper reflects a detailed study of state laws relating to SMMS and the platforms commonly used in these systems. The study uncovered many inconsistencies with micro-mobility laws across the country. Currently, many states lack clear definitions for these emerging forms of transportation, which do not otherwise fit neatly in the categories contemplated by existing law. Several states lack clear, state-level policies, which has led to discrepancies between state and local regulations. Further, there are several areas of micro-mobility law that are sharply inconsistent between states. All of these differences leave users confused as to what the law is and may discourage them from riding. A number of states are attempting to remedy inconsistencies and legislative silence by passing and proposing laws that regulate the use of electric bikes (“e-bikes”) and electric scooters (“e-scooters”), but even these efforts are unlikely to bring the consistency that is needed. Federal authorities should act to create uniform laws and work with states to adopt them, otherwise, the lack of a legal infrastructure may threaten to stifle the innovation and undermine SMMS’s promised returns.

Is This the Care We Need?: An Examination of Childcare Policy in Pennsylvania

Commonwealth ◽  
2017 ◽  
Vol 19 (2) ◽  
Author(s):  
Jennie Sweet-Cushman ◽  
Ashley Harden
Keyword(s):  
United States ◽  
Child Care ◽  
Current System ◽  
The United States ◽  
The State ◽  
Federal State ◽  
Women And Politics ◽  
Richard Nixon ◽  
State And Local ◽  
Childcare Policy

For many families across Pennsylvania, child care is an ever-present concern. Since the 1970s, when Richard Nixon vetoed a national childcare program, child care has received little time in the policy spotlight. Instead, funding for child care in the United States now comes from a mixture of federal, state, and local programs that do not help all families. This article explores childcare options available to families in the state of Pennsylvania and highlights gaps in the current system. Specifically, we examine the state of child care available to families in the Commonwealth in terms of quality, accessibility, flexibility, and affordability. We also incorporate survey data from a nonrepresentative sample of registered Pennsylvania voters conducted by the Pennsylvania Center for Women and Politics. As these results support the need for improvements in the current childcare system, we discuss recommendations for the future.

Can increases in Twitter posts predict increases in cumulative incidence of COVID-19 in the United States? Evidence that social media can inform epidemic surveillance. (Preprint)

2020 ◽  
Author(s):  
Ruoyan Sun ◽  
Henna Budhwani
Keyword(s):  
Public Health ◽  
United States ◽  
Cumulative Incidence ◽  
Hot Spots ◽  
Adult Population ◽  
State Level ◽  
The United States ◽  
Education Attainment ◽  
Public Health Systems ◽  
Per Capita

BACKGROUND Though public health systems are responding rapidly to the COVID-19 pandemic, outcomes from publicly available, crowd-sourced big data may assist in helping to identify hot spots, prioritize equipment allocation and staffing, while also informing health policy related to “shelter in place” and social distancing recommendations. OBJECTIVE To assess if the rising state-level prevalence of COVID-19 related posts on Twitter (tweets) is predictive of state-level cumulative COVID-19 incidence after controlling for socio-economic characteristics. METHODS We identified extracted COVID-19 related tweets from January 21st to March 7th (2020) across all 50 states (N = 7,427,057). Tweets were combined with state-level characteristics and confirmed COVID-19 cases to determine the association between public commentary and cumulative incidence. RESULTS The cumulative incidence of COVID-19 cases varied significantly across states. Ratio of tweet increase (p=0.03), number of physicians per 1,000 population (p=0.01), education attainment (p=0.006), income per capita (p = 0.002), and percentage of adult population (p=0.003) were positively associated with cumulative incidence. Ratio of tweet increase was significantly associated with the logarithmic of cumulative incidence (p=0.06) with a coefficient of 0.26. CONCLUSIONS An increase in the prevalence of state-level tweets was predictive of an increase in COVID-19 diagnoses, providing evidence that Twitter can be a valuable surveillance tool for public health.

Dissent in the Atlantic World, 1787–1830

2018 ◽  
Author(s):  
Katherine Carté Engel
Keyword(s):  
United States ◽  
African Americans ◽  
First Amendment ◽  
Church And State ◽  
State Level ◽  
The United States ◽  
American Population ◽  
Simple Fact ◽  
General Role

The very term ‘Dissenter’ became problematic in the United States, following the passing of the First Amendment. The formal separation of Church and state embodied in the First Amendment was followed by the ending of state-level tax support for churches. None of the states established after 1792 had formal religious establishments. Baptists, Congregationalists, Presbyterians, and Methodists accounted for the majority of the American population both at the beginning and end of this period, but this simple fact masks an important compositional shift. While the denominations of Old Dissent declined relatively, Methodism grew quickly, representing a third of the population by 1850. Dissenters thus faced several different challenges. Primary among these were how to understand the idea of ‘denomination’ and also the more general role of institutional religion in a post-establishment society. Concerns about missions, and the positions of women and African Americans are best understood within this context.

The Oxford Handbook of Preservice Music Teacher Education in the United States

2019 ◽  
Keyword(s):  
United States ◽  
Teacher Education ◽  
Music Education ◽  
State Level ◽  
The United States ◽  
Music Teacher ◽  
Music Teacher Education ◽  
Education Faculty ◽  
Song Writing ◽  
Faculty And Administrators

The Oxford Handbook of Preservice Music Teacher Education in the United States aims to work from within the profession of music teacher education to push the boundaries of P-12 music education. In this book, we will provide all of those working in music teacher education—music education faculty and administrators, music researchers, graduate students, department of education faculty and administrators, and state-level certification agencies—with research and promising practices for all areas of traditional preservice music teacher preparation. We define the areas of music teacher education as encompassing the more traditional structures, such as band, jazz band, marching band, orchestra, choir, musical theater, and elementary and secondary general music, as well as less common or newer areas: alternative string ensembles, guitar and song-writing, vernacular and popular music, early childhood music, and adult learners

scholarly journals Patterns and correlates of mis-implementation in state chronic disease public health practice in the United States

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Margaret M. Padek ◽  
Stephanie Mazzucca ◽  
Peg Allen ◽  
Emily Rodriguez Weno ◽  
Edward Tsai ◽  
...  
Keyword(s):  
Public Health ◽  
United States ◽  
Decision Making ◽  
Chronic Disease ◽  
Multinomial Logistic Regression ◽  
Public Health Practice ◽  
State Level ◽  
The United States ◽  
Organizational Level ◽  
Effective Programs

Abstract Background Much of the disease burden in the United States is preventable through application of existing knowledge. State-level public health practitioners are in ideal positions to affect programs and policies related to chronic disease, but the extent to which mis-implementation occurring with these programs is largely unknown. Mis-implementation refers to ending effective programs and policies prematurely or continuing ineffective ones. Methods A 2018 comprehensive survey assessing the extent of mis-implementation and multi-level influences on mis-implementation was reported by state health departments (SHDs). Questions were developed from previous literature. Surveys were emailed to randomly selected SHD employees across the Unites States. Spearman’s correlation and multinomial logistic regression were used to assess factors in mis-implementation. Results Half (50.7%) of respondents were chronic disease program managers or unit directors. Forty nine percent reported that programs their SHD oversees sometimes, often or always continued ineffective programs. Over 50% also reported that their SHD sometimes or often ended effective programs. The data suggest the strongest correlates and predictors of mis-implementation were at the organizational level. For example, the number of organizational layers impeded decision-making was significant for both continuing ineffective programs (OR=4.70; 95% CI=2.20, 10.04) and ending effective programs (OR=3.23; 95% CI=1.61, 7.40). Conclusion The data suggest that changing certain agency practices may help in minimizing the occurrence of mis-implementation. Further research should focus on adding context to these issues and helping agencies engage in appropriate decision-making. Greater attention to mis-implementation should lead to greater use of effective interventions and more efficient expenditure of resources, ultimately to improve health outcomes.

scholarly journals How sugar-sweetened beverage tax revenues are being used in the United States

2021 ◽  
pp. 101388
Author(s):  
James Krieger ◽  
Kiran Magee ◽  
Tayler Hennings ◽  
John Schoof ◽  
Kristine A. Madsen
Keyword(s):  
United States ◽  
The United States ◽  
Sugar Sweetened Beverage ◽  
Sweetened Beverage ◽  
Tax Revenues
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