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Gambling Policy in the European Union: Too Many Losers?

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Author Info
David Forrest
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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Publisher 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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Related research
Keywords: gambling taxation; gambling regulation; social costs;

Find related papers by JEL classification:
L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Recreation; Tourism

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