The Impact of Free Play Tax Deduction Limitations on Sportsbook and State Tax Revenue
Published online on October 28, 2025
Abstract
Public Finance Review, Ahead of Print.
The impact of limitations on free-play tax deductions has remained understudied despite calls for research on the topic. I leverage the expanding legal sports betting market in the United States and substantial tax policy variation among states to examine ...
The impact of limitations on free-play tax deductions has remained understudied despite calls for research on the topic. I leverage the expanding legal sports betting market in the United States and substantial tax policy variation among states to examine ...