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A Policy Response To The E--Commerce Revolution: The Case Of Betting Taxation In The UK

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Author Info
David Paton (Nottingham University.)
Donald S. Siegel (Rensselaer Polytechnic Institute and Nottingham University)
Leighton Vaughan Williams (Nottingham Trent University)

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Abstract

Several environmental changes in the 1990s--including the introduction of a national lottery, the rise of Internet gambling, and the reduction of trade barriers within the EU--induced the UK government to initiate a large--scale review of betting duty. As a result of this review, the government recently announced a significant reduction in betting taxes. They also decided to replace the current general betting duty (GBD), levied as a proportion of betting stakes, with a gross profits tax (GPT), based on the net revenue of bookmakers. We examine the economic rationale behind these decisions and demonstrate how these tax changes have broad implications regarding optimal levels of taxation for other sources of government revenue. Copyright 2002 Royal Economic Society

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Publisher Info
Article provided by Royal Economic Society in its journal THE ECONOMIC JOURNAL.

Volume (Year): 112 (2002)
Issue (Month): 480 (June)
Pages: F296-F314
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Handle: RePEc:ecj:econjl:v:112:y:2002:i:480:p:f296-f314

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Suits, Daniel B, 1979. "The Elasticity of Demand for Gambling," The Quarterly Journal of Economics, MIT Press, vol. 93(1), pages 155-62, February. [Downloadable!] (restricted)
  2. Farrell, Lisa & Walker, Ian, 1999. "The welfare effects of lotto: evidence from the UK," Journal of Public Economics, Elsevier, vol. 72(1), pages 99-120, April. [Downloadable!] (restricted)
  3. Farrell, Lisa & Morgenroth, Edgar & Walker, Ian, 1999. " A Time Series Analysis of U.K. Lottery Sales: Long and Short Run Price Elasticities," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 61(4), pages 513-26, November. [Downloadable!] (restricted)
  4. William R. Eadington, 1999. "The Economics of Casino Gambling," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 173-192, Summer. [Downloadable!] (restricted)
  5. Austan Goolsbee, 2001. "The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa)," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 13-23, Winter. [Downloadable!] (restricted)
  6. Stern, Nicholas, 1987. "The effects of taxation, price control and government contracts in oligopoly and monopolistic competition," Journal of Public Economics, Elsevier, vol. 32(2), pages 133-158, March. [Downloadable!] (restricted)
  7. Raymond D. Sauer, 2001. "The political economy of gambling regulation," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 22(1-3), pages 5-15. [Downloadable!]
  8. Delipalla, Sophia & O'Donnell, Owen, 2001. "Estimating tax incidence, market power and market conduct: The European cigarette industry," International Journal of Industrial Organization, Elsevier, vol. 19(6), pages 885-908, May. [Downloadable!] (restricted)
  9. Skeath, Susan E. & Trandel, Gregory A., 1994. "A Pareto comparison of ad valorem and unit taxes in noncompetitive environments," Journal of Public Economics, Elsevier, vol. 53(1), pages 53-71, January. [Downloadable!] (restricted)
  10. David Paton & Leighton Vaughan Williams, 2001. "Monopoly Rents and Price Fixing in Betting Markets," Review of Industrial Organization, Springer, vol. 19(3), pages 265-278, November. [Downloadable!] (restricted)
  11. Delipalla, Sofia & Keen, Michael, 1992. "The comparison between ad valorem and specific taxation under imperfect competition," Journal of Public Economics, Elsevier, vol. 49(3), pages 351-367, December. [Downloadable!] (restricted)
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  12. Friedrich Schneider & Dominik H. Enste, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March. [Downloadable!] (restricted)
  13. Farrell, Lisa, et al, 2000. "The Demand for Lotto: The Role of Conscious Selection," Journal of Business & Economic Statistics, American Statistical Association, vol. 18(2), pages 228-41, April.
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Hasret Benar & Glenn P. Jenkins, 2006. "The Economics of Casino Taxation," Working Papers 1057, Queen's University, Department of Economics. [Downloadable!]
    Other versions:
  2. David Paton & Donald S. Siegel & Leighton Vaughan Williams, 2003. "Taxation and the Demand for Gambling: New Evidence from the United Kingdom," Rensselaer Working Papers in Economics 0306, Rensselaer Polytechnic Institute, Department of Economics. [Downloadable!]
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