Advanced Search
MyIDEAS: Login to save this article or follow this journal

Taxation and the Demand for Gambling: New Evidence from the United Kingdom

Contents:

Author Info

  • Paton, David
  • Siegel, Donald S.
  • Williams, Leighton Vaughan

Abstract

In October 2001, the U.K. government implemented a dramatic shift in gambling taxation, resulting in a substantial decline in taxes levied on U.K. bookmakers. Using data before and after this event, we present econometric evidence on the demand response to this tax reduction. Our results imply that the demand for bookmaker gambling is highly sensitive to the rate of taxation and that the decline in the rate of taxation resulted in a large increase in the demand for onshore betting. The U.K. policy initiative provides useful information for policy makers in other countries who are contemplating changes in gambling taxation.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.ntanet.org/NTJ/57/4/ntj-v57n04p847-61-taxation-demand-for-gambling.pdf
Download Restriction: no

File URL: http://www.ntanet.org/NTJ/57/4/ntj-v57n04p847-61-taxation-demand-for-gambling.html
Download Restriction: no

Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 57 (2004)
Issue (Month): 4 (December)
Pages: 847-61

as in new window
Handle: RePEc:ntj:journl:v:57:y:2004:i:4:p:847-61

Contact details of provider:
Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109
Phone: (202)737-3325
Fax: (202) 737-7308
Email:
Web page: http://www.ntanet.org/
More information through EDIRC

Related research

Keywords:

Other versions of this item:

References

References listed on IDEAS
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.:
as in new window
  1. Gary C. Anders & Donald Siegel & Munther Yacoub, 1998. "Does Indian Casino Gambling Reduce State Revenues? Evidence From Arizona," Contemporary Economic Policy, Western Economic Association International, Western Economic Association International, vol. 16(3), pages 347-355, 07.
  2. Forrest, David & Gulley, O. David & Simmons, Robert, 2000. "Elasticity of Demand for UK National Lottery Tickets," National Tax Journal, National Tax Association, National Tax Association, vol. 53(n. 4), pages 853-64, December.
  3. David Paton & Donald S. Siegel & Leighton Vaughan Williams, 2001. "Gambling Taxation: A Comment," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 34(4), pages 437-440.
  4. David Paton & Donald S. Siegel & Leighton Vaughan Williams, 2002. "A Policy Response To The E--Commerce Revolution: The Case Of Betting Taxation In The UK," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 112(480), pages F296-F314, June.
  5. David Forrest & O. David Gulley & Robert Simmons, 2000. "Testing for rational expectations in the UK National Lottery," Applied Economics, Taylor & Francis Journals, Taylor & Francis Journals, vol. 32(3), pages 315-326.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Maschke, Mario & Schmidt, Ulrich, 2010. "Das Wettmonopol in Deutschland: Status Quo und Reformansätze," Open Access Publications from Kiel Institute for the World Economy, Kiel Institute for the World Economy (IfW) 32848, Kiel Institute for the World Economy (IfW).
  2. Hasret Benar & Glenn P. Jenkins, 2006. "Regulation and Taxation of Casinos under State-Monopoly, Private Monopoly and Casino Association Regimes," Working Papers, Queen's University, Department of Economics 1056, Queen's University, Department of Economics.
  3. Hasret Benar & Glenn Jenkins, 2008. "The economics of casino taxation," Applied Economics, Taylor & Francis Journals, Taylor & Francis Journals, vol. 40(1), pages 63-73.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:57:y:2004:i:4:p:847-61. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.