Australian Gambling Taxation
AbstractSince ancient times, governments have regulated the extent and conditions under which gambling is permitted. Governments also developed an early financial interest in legalising gambling, realising that certain forms of gambling were a productive base for taxation. These dual roles of government as a social guardian, and as a gambling operator, place it under conflicting pressures to both encourage and discourage gambling. This documents reviews gambling taxation in Australia.
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Bibliographic InfoPaper provided by Centre for Economic Policy Research, Research School of Economics, Australian National University in its series CEPR Discussion Papers with number 402.
Length: 34 pages
Date of creation: May 1999
Date of revision:
TAXATION ; AUSTRALIA ; GAMBLING;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General
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