At a doctrinal level, the subject of this Article is timely During this time of the coronavirus pandemic, casinos have been closed and large populations have been subject to stay-home orders from local and state authorities One can reasonably expect a large increase in electronic gaming and thus an increased need for proper consideration of its taxation This Article argues for a cash-out rule of taxation At a deeper level, the subject of this Article is timeless Tax law is wickedly complex for a reason This Article explores that complexity using the example of electronic gaming It grapples with the source of that complexity: an inherent and unresolvable tension between economic theories of income and the practical needs of administering a system of taxation to a large population in a democracy That tension led some scholars to argue for a standards-based approach to taxation This Article considers and rejects that argument Legal rules are necessary to mediate between theory and practice Hence, this Article demonstrates the continued relevance and importance of doctrinal analysis in legal scholarship [ABSTRACT FROM AUTHOR] Copyright of Washington & Lee Law Review is the property of Washington & Lee University for the benefit of the Washington & Lee University Law Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission However, users may print, download, or email articles for individual use This abstract may be abridged No warranty is given about the accuracy of the copy Users should refer to the original published version of the material for the full abstract (Copyright applies to all Abstracts )
Taxation of Electronic Gaming