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Gambling as a Base for Hypothecated Taxation: The UK's National Lottery and Electronic Gaming Machines in Australia

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  • David Pickernell
  • Kerry Brown
  • Andrew Worthington
  • Mary Crawford

Abstract

Gambling is now a large revenue source for many governments due to its ease of implementation, popular appeal and the high real tax rate it can bear (up to 40%). It is often promoted by spending on 'good causes' designated as 'additional' to existing government activity. This article examines the UK's National Lottery and Electronic Gaming Machines (EGMs) in Queensland, Australia and shows that, in both cases, gambling taxes are often diverted into education, health and social and economic development and therefore potentially substitute for taxation raised elsewhere in the economy. In addition, there is evidence that gambling's taxation implications (against income) are doubly regressive, taking disproportionately from lower income groups and giving to those better off.

Suggested Citation

  • David Pickernell & Kerry Brown & Andrew Worthington & Mary Crawford, 2004. "Gambling as a Base for Hypothecated Taxation: The UK's National Lottery and Electronic Gaming Machines in Australia," Public Money & Management, Taylor & Francis Journals, vol. 24(3), pages 167-174, June.
    • Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:167-174
    DOI: 10.1111/j.1467-9302.2004.00414.x
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    Cited by:

    1. Deans, Emily G. & Thomas, Samantha L. & Daube, Mike & Derevensky, Jeffrey, 2016. "“I can sit on the beach and punt through my mobile phone”: The influence of physical and online environments on the gambling risk behaviours of young men," Social Science & Medicine, Elsevier, vol. 166(C), pages 110-119.
    2. Giuliano Resce & Raffaele Lagravinese & Elisa Benedetti & Sabrina Molinaro, 2019. "Income-related inequality in gambling: evidence from Italy," Review of Economics of the Household, Springer, vol. 17(4), pages 1107-1131, December.

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