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The Italian model of gambling taxation: fiscal policy guidelines for the "sustainable development" of an important and controversial market

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  • Alessandro Gandolfo
  • Valeria De Bonis

Abstract

The gaming sector has recently been characterized by a process of liberalization and technological innovation, which has increased the number of available products and operators, thus increasing the degree of market competition. On the fiscal side, the effect of these changes has been the paradox of a decrease in government revenues vis a vis the expansion undergone by the sector. If the interplay between different fiscal treatments and market evolutions of the various games is the immediate explanation of such a situation, the way out of it is a modernization of the taxation instruments applied to the sector.

Suggested Citation

  • Alessandro Gandolfo & Valeria De Bonis, 2013. "The Italian model of gambling taxation: fiscal policy guidelines for the "sustainable development" of an important and controversial market," Discussion Papers 2013/173, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
    • Handle: RePEc:pie:dsedps:2013/173
    Note: ISSN 2039-1854
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    References listed on IDEAS

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    More about this item

    Keywords

    gaming sector; government policy and regulation; taxation and profits.;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • M38 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Government Policy and Regulation

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