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Gambling Taxation: A Comment

Author

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

Abstract

This comment demonstrates that the application of the GST to gambling represents a shift from a commodity tax to an ad valorem tax. Theory and evidence suggest the move is likely to be welfare enhancing.

Suggested Citation

  • 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, vol. 34(4), pages 437-440, December.
    • Handle: RePEc:bla:ausecr:v:34:y:2001:i:4:p:437-440
    DOI: 10.1111/1467-8462.00211
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    Cited by:

    1. Juan Vidal-Puga, 2017. "On the effect of taxation in the online sports betting market," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 8(2), pages 145-175, June.
    2. Hasret Benar & Glenn Jenkins, 2008. "The economics of casino taxation," Applied Economics, Taylor & Francis Journals, vol. 40(1), pages 63-73.
    3. Maschke Mario & Schmidt Ulrich, 2011. "Das Wettmonopol in Deutschland: Status quo und Reformansätze," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 60(1), pages 110-124, April.
    4. Leighton Vaughan Williams, 2014. "The Churchill Betting Tax, 1926-30: A historical and economic perspective," Economic Issues Journal Articles, Economic Issues, vol. 19(2), pages 21-38, September.

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