Thesis (Ph. D.)--Illinois State University, 2001. / Title from title page screen, viewed March 14, 2006. Dissertation Committee: James C. Palmer (chair), W. Paul Vogt, Edward Hines, Alvin E. House. Includes bibliographical references (leaves 94-96) and abstract. Also available in print.

Thesis (Ph. D.)--Auburn University, 1998. / Advisers: John D. Jackson, Robert B. Ekelund, Jr. Includes bibliographical references.

As legalized gambling venues continue to emerge throughout the United States, the already present problem of pathological gambling is likely to evolve in to a great issue of social concern. The vast body of literature on the effects of choice and choice overload, or the experience of negative side effects due to large choice arrays, may further contribute to an understanding of gambling behavior and treatment. The current set of experiments sought to extend the previous literature on choice to a gambling context to expand the behavioral model of gambling. The purpose of Experiment I was to determine whether maximizers, or those who tend to carefully examine options, and satisficers, or those who choose with little deliberation, differ in terms of frequency of switching slot machines, a possible behavioral marker of maximization. The results demonstrated that maximizers switched among available slot machines significantly more frequently than satisficers. Experiment II investigated further links between gambling behavior and maximization. A significant correlation between maximization and outcomes of the Problem Gambling Severity Index were observed, suggesting that these phenomena are related. Experiment III tested the effects of an intervention requiring participants to make repeated choices as an abolishing operation on subsequent gambling behavior. Participants who repeatedly made choices gambled significantly fewer trials on slot machines when allowed to play freely compared to those who simply watched a gambling video. Overall, the literature on choice and the phenomena of maximization and choice overload add to the behavioral model of gambling by suggesting new relevant variables in the determination of gambling behavior.

Previous studies on gambling behavior have identified the phenomenon known as a `near miss.' This phenomenon has been shown to increase gambling behavior while engage in various gambling scenarios like blackjack and slot machine play. The current study sought to show a correlation between social contingencies and verbalized near miss ratings between two players. One participant in the study served as a confederate and was aware of all experimental variables. Three other participants engaged in the study. Following each hand of play both the confederate and the participant verbalized a rating of how closely they felt they were to winning from 1 to 9. Results from the study were erratic and inconclusive. Despite getting unanticipated results, merit to the study still exists in paving the way to study the social effects of verbalizing near miss ratings.

The present study examined choice and preference of slot machines between two groups based on the themes of slot machine. Twenty-one participants split into two group based on random assignment. A choice group that had the opportunity to change slot machines at any time, and the preferred choice group that only could play on the most preferred slot machine, were compared on the dependent measures of betting and response latency. Results demonstrated that there was no significant differences between groups on the dependent measure. Further analysis of within subjects demonstrated that wins in one phase was somewhat correlated with bets in the following phase; however, these effects were not at a significant level. Implications of this research are discussed.

The aim of this paper is to compare two forms of gambling: traditional and online. Gambling is characterized by the involvement of the government because of specific aspects of gambling. These include economic gain for the state's treasury, possible negative social impacts or money laundering. According to these aspects, the paper compares the legislation and economic specifics of both forms of gambling, but also focuses on e-commerce and how gambling went online.

Gambling has proven to be an ever growing industry and triggered tax regulating authorities in different countries to review the taxation on the income of the providers and even the individuals constantly entering into gambling transactions. South Africa is no exception to this and during the 2010 budget speech the National Treasury has indicated their intention to review the taxation of gambling winnings in the hands of the gambler. Currently only the professional gambler is taxed on his gambling winnings in South Africa. Although prior research has been performed on the taxation of gambling winnings in the United States and Australia, no research on this topic has been performed from a South African perspective. This study extends on these prior studies by performing an analysis of the taxation of gambling winnings in the hands of the individual from a South African perspective. The aim of this study is to determine how South Africa can amend the current income tax legislation effectively to include gambling winnings in the personal income tax of all gamblers. From a theoretical perspective, the study aims to identify alternative ways to tax gambling winnings which is currently not included in South African legislation and practices. Although the provision and participation in interactive gambling remain illegal within the borders of South Africa, this study aims to investigate the legalisation and/or regulation thereof as an alternative to the taxation of gambling winnings in the hands of all gamblers. This study discusses the administrative burden on the tax payer and the gambling provider if the National Treasury considers taxing gambling winnings in the hands of all gamblers and concluded that the status quo against the taxation of gambling winnings of the casual gambler should prevail. Consideration should be given to legalise and regulate interactive gambling as an alternative in order to broaden the tax base. AFRIKAANS : Dobbelary groei van krag tot krag en dit is juis as gevolg van hierdie groei dat die belastingowerhede in verskeie lande besluit het om die belasting op die inkomste van dobbeloperateurs en dobbelaars gereeld te hersien. Suid-Afrika is geen uitsondering nie en die Nasionale Tesourie het tydens die 2010 begrotingsrede aangedui dat hulle die belastinghantering van inkomste verkry uit dobbelary in die hande van die dobbelaar gaan hersien. Tans word slegs die inkomste van die professionele dobbelaar in Suid-Afrika belas. Alhoewel die belastinghantering van inkomste uit dobbelary voorheen in die Verenigde State en Australië nagevors is, bestaan geen navorsing van hierdie aard oor die situasie in Suid-Afrika nie. Hierdie studie is ’n uitbreiding van hierdie vorige navorsing deur middel van ’n analise van die belastinghantering van inkomste uit dobbelary in die hande van dobbelaars in Suid-Afrika. Die studie het ten doel om vas te stel hoe Suid-Afrika se huidige inkomstebelastingwetgewing effektief gewysig kan word om inkomste uit dobbelary in die persoonlike inkomstebelasting van alle dobbelaars in te sluit. Vanuit ’n teoretiese perspektief poog die studie om alternatiewe belastinghanterings van inkomste uit dobbelary te identifiseer wat tans nie in Suid-Afrikaanse wetgewing en praktyke vervat is nie. Alhoewel interaktiewe dobbelary onwettig is in Suid-Afrika, ondersoek hierdie studie die bekragtiging en regulering van die voorsiening en deelname daaraan as ’n alternatief tot die belasting op inkomste uit dobbelary in die hande van elke dobbelaar. Die studie bespreek die administratiewe las op die dobbeloperateur sowel as die dobbelaar indien die Nasionale Tesourie sou oorweeg om die inkomste uit dobbelary in die hande van elke dobbelaar te belas en kom tot die slotsom dat die huidige hantering waar inkomste van die geleentheidsdobbelaar nie belas word nie, in plek moet bly. Oorweging moet geskenk word aan die bekragtiging en regulering van interaktiewe dobbelary as ’n alternatief om sodoende die belastingbasis te vergroot. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / Unrestricted

A dissertation submitted to the Faculty of Arts For the degree of Master of Arts, Department of Geography and Environmental Studies University of Zululand, 1998. / The gaming practice or activity commonly known as gambling has become a major force in the tourism industry and an important money earner in the economy of many countries. It has always been a popular form of recreation yet gambling remains a controversial issue in many societies. The Empangeni-Richards Bay urban environment has been confronted with the emerging debate whether or not to introduce casino gaming or not in the area. This study examines the local residents' perceptions of the proposed establishment of a casino gambling resort in their locality. The study has revealed two opposing perceptions, the group lobbying for and the group lobbying against the casino. The group in favour of the casino proved to be in the majority, emanating from the poor Black population whose members hope for job opportunities and increased tourism activity. The anti-casino lobbying group was found to be in the minority and comprised the higher income people from the prestigious residential areas of Richards Bay, who fear the disadvantages associated with commercial gaming. The study makes several recommendations relating to what would be best for both groups in the study area. Some of these include that: (a) the gaming casino is to be located away from both prestigious and lower income residential areas; (b) the casino should be established for purposes of promoting eco-tourism, where its location assumes a balance between natural wildlife and modernised African cultural artefacts and facilities for attracting tourists. (c) a gaming studies and research institute should be established at a local provincial university, so as to facilitate tourism education among the populace, as well as gaming-based skills and professional training. In conclusion, the study found that there was significant support for the establishment of the gaming casino, with the hope that its negative social, economic and environmental impacts could be well managed and minimised. / KwaZulu-Natal Sustainable Tourism Research Programme

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