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稻 江 學 報 第 五 卷 第 一 期<br />
The Study of Atlantic City Casino Tax Regulations<br />
Francis Wu<br />
Lecturer, Department of International Business Administration, Wenzao Ursuline College of Languages<br />
Abstract<br />
On January 12, 2009, Taiwan Legislative Yuan passed the amended Article 10-2 to the Isolated Islands<br />
Construction Act which allows casinos to be established in the isolated islands. Thus, Taiwan officially jumped on<br />
the “casino bandwagon” like the rest of the developed countries. Later in the same year, Penghu held the first ever<br />
referendum, voters were asked whether to allow casino gaming in Penghu. The first effort failed. Votes rejected<br />
by the margin of 56.44% to 43.56%. However, unaffected by the result, the Ministry of Transportation and<br />
Communications insisted to go ahead with planned schedules and prepared to finish casino related works by year<br />
2011.<br />
Establishing a good tax system can bring healthy tax revenues, provide welfare assistance to poor and elder<br />
citizens, and increase employment rates.<br />
This paper introduces and analyzes the New Jersey casino tax regulations. The purposes of this paper are to<br />
stimulate further discussions, researches, and also in hope of helping lawmakers to establish a good casino tax<br />
system.<br />
Key words: Casino, Gambling, Atlantic City, Casino Tax Regulations<br />
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