Researchers from the Strategic Economics Group and the Spectrum Gaming Group utilized a REMI model of Iowa to evaluate the statewide impacts of the racetrack and casino industry in the state. The report found that indirect and induced jobs were generated in the private sector as a result of the spending by casinos on goods and services purchased to keep it operated and the spending of casino wages by employees in the local economy. They also determined that additional jobs were created as more revenue flowed through the Iowa economy in terms of investments and spending on goods and services because of new jobs and the corresponding additional income. The REMI model was also employed to separately estimate impacts associated with the operation and development of casino and racetrack facilities. The analysis estimated the economic and fiscal impact of the casinos into three parts: the impact of the capital improvements plan for the casinos, the continuous operational impacts of the casinos, and the impact of all past casino construction.