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Tax Policy: A Profile of the Indian Gaming Industry

GGD-97-91 Published: May 05, 1997. Publicly Released: Jun 09, 1997.
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Pursuant to a congressional request, GAO provided an updated profile of the Indian gaming industry, focusing on: (1) the amount of transfers to the tribes from their gaming facilities; (2) a comparison of Indian gaming revenues with the revenues generated by other legalized gaming activities; and (3) the federal tax treatment of Indian tribes and tribe members.

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Financial statement auditsFinancial statementsIncome taxesIndian affairs legislationIndian landsNative AmericansProfitsRecreationTax exempt statusGaming