Tax Policy: A Profile of the Indian Gaming Industry

摘要

This report is a follow-up to the preliminary data we provided you in August 1996. In this report, our objectives are to provide you with (1) an update profile of the Indian gaming industry, (2) information on the amount of transfers to the tribes from their gaming facilities, (3) a comparison of Indian gaming revenues with the revenues generated by other legalized gaming activities, and (4) a summary of the federal tax treatment of Indian tribes and tribe members.