Katelin Gilbertson (Economics, Brookings Mountain West, The Lincy Institute) recently had her research on The Future of the Live Entertainment Tax in Southern Nevada published in the UNLV Spectra Undergraduate Research Journal. Gilbertson's research examines the history and current state of the Live Entertainment Tax to propose recommendations to Nevada policymakers. One recommendation Gilbertson provides is to carve out a percentage of revenue generated by the tax to return directly back to Clark County–who provides 97 percent of revenue–to revitalize tourism after the effect of the coronavirus pandemic.