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Grundzüge der Besteuerung von Sportwetten aus Sicht der Praxis
[The taxation of sport betting: a professional's view]

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  • Albers, Norman
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    Abstract

    The German sport betting market has traditionally been subjected to a strict regulation. The legal framework valid until the end of 2011 is defined by a state treaty between the federal government and the 16 states (Glücksspielstaatsvertrag), which only allows the public company Oddset to operate legally. This state treaty is currently under revision and several options with different taxation models are discussed. The present paper offers a brief theoretical analysis of the models under debate and a first empirical outlook of their consequences on the gambling market, especially on the sport betting sector in Germany. Three models of sport betting taxation and their empirical outcomes are presented in detail.

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    Bibliographic Info

    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 36449.

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    Date of creation: 31 Dec 2011
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    Handle: RePEc:pra:mprapa:36449

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    Keywords: Gambling; sports betting; taxation; sports economics; state lotteries;

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    1. Michael Grossman & Frank J. Chaloupka & Ismail Sirtalan, 1995. "An Empirical Analysis of Alcohol Addiction: Results from the Monitoring the Future Panels," NBER Working Papers 5200, National Bureau of Economic Research, Inc.
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    6. Forrest, David & Gulley, O. David & Simmons, Robert, 2000. "Elasticity of Demand for UK National Lottery Tickets," National Tax Journal, National Tax Association, vol. 53(n. 4), pages 853-64, December.
    7. Bräuninger, Michael & Schulze, Sven, 2010. "Überprüfung der Methodik zur Schätzung der nicht in Deutschland versteuerten Zigaretten," HWWI Policy Papers 1-27, Hamburg Institute of International Economics (HWWI).
    8. 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).
    9. Luca Rebeggiani, 2009. "The Liga Portuguesa decision of the European Court of Justice – An economist’s view," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 5(3), pages 111-122, Dicembre.
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