1. Poker is a skill, otherwise, long term we would all break even (minus rake!)2. Taxing online gambling will create a new revenue stream. The difficulty is in implementing a tax on a business model that does not limit itself to county, state, or national scope. Do you tax the US based company, the US based player, all players (US or International) on a US site, etc. How the tax is set up will go a long way to determining if the poker site will be sucessful. Under the WTO the government may not be able to allow US players to play on US approved sites but not international sites. (See