On Free Play and Tribal Gaming Taxes

Author(s):  
Ashok K Singh

There are a total of 243 Native Indian tribes which collectively have 512 tribal casinos. A majority of tribal casinos offer loyalty cards and free play, and many tribal casinos spend millions of dollars per year on this form of marketing. Tribal operators argue that the full face value of all free-play offers should be considered a marketing expense, but taxing authorities in many states are not in agreement, and argue that some percentage or all of Free Play should not be considered an expense item by the casinos. In this article, we provide a very brief history of tribal gaming, explain how Free Play affects house advantages and other performance indicators of casino slot floors, include a discussion on the structure of state taxation in the U.S., and also show how tribal casinos in different states stack up in terms of gross gaming revenue and taxes.  

Author(s):  
Gillum Ferguson

On the eve of the War of 1812, the Illinois Territory was a new land of bright promise. The new territory ran from the junction of the Ohio and Mississippi rivers north to the U.S. border with Canada, embracing the current states of Illinois, Wisconsin, and a part of Michigan. By 1812 pioneer farmers had gathered in the wooded fringes around prime agricultural land, looking out over the prairies with longing and trepidation. Six years later, a populous Illinois was confident enough to seek and receive admission as a state in the Union. What had intervened was the War of 1812, which ultimately broke the power and morale of the Indian tribes and deprived them of the support of their ally, Great Britain. Until and even after the War was concluded by the Treaty of Ghent in 1814, there were massacres by both sides, laying the groundwork for later betrayal of friendly and hostile tribes alike and for ultimate expulsion of the Indians from the new state of Illinois. This new history, published upon the War's bicentennial, underlines the crucial importance of the War of 1812 in the development of Illinois as a state. The history of Illinois in the War of 1812 has never before been told with so much attention to the personalities who fought it, the events that defined it, and its lasting consequences.


Author(s):  
Rosina Lozano

An American Language is a political history of the Spanish language in the United States. The nation has always been multilingual and the Spanish language in particular has remained as an important political issue into the present. After the U.S.-Mexican War, the Spanish language became a language of politics as Spanish speakers in the U.S. Southwest used it to build territorial and state governments. In the twentieth century, Spanish became a political language where speakers and those opposed to its use clashed over what Spanish's presence in the United States meant. This book recovers this story by using evidence that includes Spanish language newspapers, letters, state and territorial session laws, and federal archives to profile the struggle and resilience of Spanish speakers who advocated for their language rights as U.S. citizens. Comparing Spanish as a language of politics and as a political language across the Southwest and noncontiguous territories provides an opportunity to measure shifts in allegiance to the nation and exposes differing forms of nationalism. Language concessions and continued use of Spanish is a measure of power. Official language recognition by federal or state officials validates Spanish speakers' claims to US citizenship. The long history of policies relating to language in the United States provides a way to measure how U.S. visions of itself have shifted due to continuous migration from Latin America. Spanish-speaking U.S. citizens are crucial arbiters of Spanish language politics and their successes have broader implications on national policy and our understanding of Americans.


2016 ◽  
Vol 14 (2) ◽  
pp. 77-90
Author(s):  
Bill Imada

In recent years, data has shown that there has been significant growth in Asian American Pacific Islander-owned (AAPI) enterprises. Driven by demographic changes, related in large part to the history of immigration policy, the AAPI population has been growing, and this has been accompanied by AAPI innovators and entrepreneurs leaving greater marks on American society and the U.S. economy. This growth, however, is not without risks and threats. The legacy of being “othered” by mainstream society means that AAPI success in business and in the corporate landscape can be met with resentment and criticism. This article explores the history of AAPI entrepreneurship and current trends. It also examines the challenges that the community may continue to face and offers recommendations on how to ensure continued growth and expanded opportunities for AAPIs in business.


1988 ◽  
Author(s):  
Kathy Roe Coker ◽  
Carol E. Rios
Keyword(s):  

2001 ◽  
Author(s):  
Tammy L. Blankenship ◽  
Gary Gackstetter ◽  
Gregory C. Gray

2018 ◽  
Vol 34 (1) ◽  
pp. 1-12
Author(s):  
Susan M. Albring ◽  
Randal J. Elder ◽  
Mitchell A. Franklin

ABSTRACT The first tax inversion in 1983 was followed by small waves of subsequent inversion activity, including two inversions completed by Transocean. Significant media and political attention focused on transactions made by U.S. multinational corporations that were primarily designed to reduce U.S. corporate income taxes. As a result, the U.S. government took several actions to limit inversion activity. The Tax Cuts and Jobs Act of 2017 (TCJA) significantly lowered U.S. corporate tax rates and one expected impact of TCJA is a reduction of inversion activity. Students use the Transocean inversions to understand the reasons why companies complete a tax inversion and how the U.S. tax code affects inversion activity. Students also learn about the structure of inversion transactions and how they have changed over time as the U.S. government attempted to limit them. Students also assess the tax and economic impacts of inversion transactions to evaluate tax policy.


Author(s):  
Shytierra Gaston

African Americans are disproportionately victimized by various forms of racialized violence. This long-standing reality is rooted in America’s history of racist violence, one manifestation being racial lynchings. This article investigates the long-term, intergenerational consequences of racial lynchings by centering the voices and experiences of victims’ families. The data comprise in-depth interviews with twenty-two descendants of twenty-two victims lynched between 1883 and 1972 in the U.S. South. I employed a multistage qualitative analysis, revealing three main domains of harmful impacts: psychological, familial, and economic. The findings underscore that racist violence has imposed harm beyond victims and for many decades and generations after the violent event. These long-term, intergenerational harms, especially if multiplied across countless incidents, can fundamentally impact the well-being of individuals, families, and communities as well as contribute to structural and macrolevel forces. Findings from this study have implications for research, policy, and practice, including efforts toward redress and reparations.


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