The legalization of gambling and the development of casinos in communities has become a hot topic of debate in recent years. As in any debate, there are two sides that present valid arguments. The purpose of this article is to present information from the perspective of those who are both for and against the legalization of gambling and the development of casinos in their communities. The article concludes with the application of ethical theories to help determine the morality of casino development. Positions regarding the legalization of gambling and the development of casinos Debates arise from a passion and/or concern for a particular issue. In this case, the question that needs to be answered is “what are the societal implications of legalizing gambling?” This section examines the supporting and opposing views in favor of legalizing gambling and developing casinos in communities. Supportive PositionThere are many reasons why a person or entity is in support of the legalization of gambling. Most of these reasons are financial in nature: increased tax revenue, increased tourism revenue, and increased employment opportunities (Koo, Roseentraub, & Horn, 2007). Stitt, Nichols, and Giacopassi (2005) point out that many states have adopted gambling legalization and casino development as a way to quickly and easily raise tax revenues. According to Wiley and Walker (2011), the casino industry paid $365 million in state and local taxes to the state of Michigan in 2007. Other states struggling to balance budgets see the success Michigan has had with casinos and support casino development in their states. As a result of casino development, tourism revenues increase. Increasing tourism revenues in business areas such as local hospitality...... middle of paper ......Horn, A. (2007). Roll the dice? Casinos, tax revenues and social costs of gambling. Journal of Urban Affairs, 29(4), 367-381. doi:10.1111/j.1467-9906.2007.00351.xQuinn, F. L. (2001). First, do no harm: What casinos could do to limit pathological gambling. Managerial and Decision Economics, 22(1-3), 133 - 142. doi:10.1002/mde.1003Stitt, B. G., Nichols, M., & Giacopassi, D. (2005). Perceptions of casinos as disruptive influences in US communities. International Journal of Tourism Research, 7(4-5), 187 - 200. doi:10.1002/jtr.530Vaughn, L. (2010). Doing ethics: Moral reasoning and contemporary issues (2nd ed.). New York, NY: W. W. Norton & Company Inc. Wiley, J. A., & Walker, D. M. (2011). Casino Revenues and Retail Property Values: The Detroit Case. The Journal of Real Estate Finance and Economics, 42(1), 99 - 114. doi:10.1007/s11146-009-9171-5