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US Taxation of Gambling Winnings and Incentives to Bet

Sports betting is growing rapidly in the US after its legalization by the Supreme Court in 2018. This paper describes the treatment of gambling winnings and losses in the federal tax code and shows how the system may incentivize some gamblers to substantially increase the scale of their betting in o...

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Detalles Bibliográficos
Autor principal: Whelan, Karl
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer US 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10397120/
https://www.ncbi.nlm.nih.gov/pubmed/36773163
http://dx.doi.org/10.1007/s10899-023-10189-z