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The Churchill Betting Tax, 1926-30: A historical and economic perspective

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  • Leighton Vaughan Williams

Abstract

This paper examines British Government policy with regard to the taxation of betting, from a historical and economic perspective. The taxation of betting is traced to the introduction in 1926 of a tax on betting turnover by the Chancellor of the Exchequer, Winston Churchill. By 1930 the tax had been scrapped. This paper seeks to examine what lessons can be learned from this attempt at the introduction of a new tax and from subsequent Government policy with respect to betting taxation, and asks what policy implications can be drawn by other countries experimenting with the introduction of taxes on the turnover or gross profits of their betting operators.

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  • 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.
  • Handle: RePEc:eis:articl:214lvw
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    References listed on IDEAS

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    1. 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.
    2. Paul Baker & Vanessa Brechling, 1992. "The impact of excise duty changes on retail prices in the UK," Fiscal Studies, Institute for Fiscal Studies, vol. 13(2), pages 48-65, January.
    3. Paton, David & Siegel, Donald S. & Williams, Leighton Vaughan, 2004. "Taxation and the Demand for Gambling: New Evidence From the United Kingdom," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(4), pages 847-861, December.
    4. Delipalla, Sophia & O'Donnell, Owen, 2001. "Estimating tax incidence, market power and market conduct: The European cigarette industry," International Journal of Industrial Organization, Elsevier, vol. 19(6), pages 885-908, May.
    5. 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, vol. 112(480), pages 296-314, June.
    6. Stern, Nicholas, 1987. "The effects of taxation, price control and government contracts in oligopoly and monopolistic competition," Journal of Public Economics, Elsevier, vol. 32(2), pages 133-158, March.
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