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Gambling Policy in the European Union: Too Many Losers?

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  • David Forrest
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    Abstract

    The paper reviews the case for special taxes on gambling services from a traditional public-finance perspective. Evidence suggests that high taxes are likely to hurt recreational consumers badly while not necessarily mitigating problem play. Taxes on gambling are also shown to be regressive, particularly when considered in combination with alcohol and tobacco duties. Finally the paper discusses the feasibility of taxing gambling when there is ready access to extraterritorial supply.

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    File URL: http://www.ingentaconnect.com/content/mohr/fa/2008/00000064/00000004/art00008
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    Bibliographic Info

    Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

    Volume (Year): 64 (2008)
    Issue (Month): 4 (December)
    Pages: 540-569

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    Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200812)64:4_540:gpiteu_2.0.tx_2-2

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    Web page: http://www.mohr.de/fa

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    Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
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    Related research

    Keywords: gambling taxation; gambling regulation; social costs;

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    Cited by:
    1. Rebeggiani, Luca, 2012. "Regulierung des deutschen Sportwettenmarktes in komparativer Perspektive: Glücksspielgesetze in der Europäischen Union," Edition HWWI: Chapters, in: Sport und Sportgroßveranstaltungen in Europa - zwischen Zentralstaat und Regionen, pages 51-78 Hamburg Institute of International Economics (HWWI).

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