Australian Gambling Taxation
Since ancient times, governments have regulated the extent and conditions under which gambling is permitted. Governments also developed an early financial interest in legalising gambling, realising that certain forms of gambling were a productive base for taxation. These dual roles of government as a social guardian, and as a gambling operator, place it under conflicting pressures to both encourage and discourage gambling. This documents reviews gambling taxation in Australia.
|Date of creation:||May 1999|
|Date of revision:|
|Contact details of provider:|| Postal: +61 2 6125 3807|
Phone: +61 2 6125 3807
Fax: +61 2 6125 0744
Web page: http://rse.anu.edu.au/cepr.php
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Cooper, Samuel & Cohn, Elchanan, 1994. "Equity and Efficiency of State Lotteries," Economics of Education Review, Elsevier, vol. 13(4), pages 355-362.
- Mikesell, John L., 1994. "State Lottery Sales and Economic Activity," National Tax Journal, National Tax Association, vol. 47(1), pages 165-71, March.
- Madhusudhan, Ranjana G., 1996. "Betting on Casino Revenues: Lessons From State Experiences," National Tax Journal, National Tax Association, vol. 49(3), pages 401-12, September.
- Martin, Robert & Yandle, Bruce, 1990. "State Lotteries as Duopoly Transfer Mechanisms," Public Choice, Springer, vol. 64(3), pages 253-64, March.
- Kakwani, Nanak, 1983. "Progressivity Index of Sales Tax on Individual Expenditure Items in Australia," The Economic Record, The Economic Society of Australia, vol. 59(164), pages 61-79, March.
- Colin S. Campbell & J. Rick Ponting, 1984. "The Evolution of Casino Gambling in Alberta," Canadian Public Policy, University of Toronto Press, vol. 10(2), pages 142-155, June.
- Terry M. Alchin, 1983. "Gambling Taxes: The Milch Cow Of New South Wales," Economic Papers, The Economic Society of Australia, vol. 2(1), pages 75-83, 05.
- Robert Albon, 1997. "The Efficiency of State Taxes," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 30(3), pages 273-287.
- Neil A. Warren, 1979. "Australian Tax Incidence in 1975-76: Some Preliminary Results," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 12(3), pages 19-30.
- Gruen, Arthur, 1976. "An Inquiry into the Economics of Race-Track Gambling," Journal of Political Economy, University of Chicago Press, vol. 84(1), pages 169-77, February.
- Cook, Philip J & Clotfelter, Charles T, 1993.
"The Peculiar Scale Economies of Lotto,"
American Economic Review,
American Economic Association, vol. 83(3), pages 634-43, June.
- Gulley, O. David & Scott, Frank A. Jr., 1989. "Lottery Effects on Pari-Mutuel Tax Revenues," National Tax Journal, National Tax Association, vol. 42(1), pages 89-93, March.
- Jackson, John D & Saurman, David S & Shughart, William F, II, 1994. "Instant Winners: Legal Change in Transition and the Diffusion of State Lotteries," Public Choice, Springer, vol. 80(3-4), pages 245-63, September.
- Andrew J. Buck & Joseph Deutsch & Simon Hakim & Uriel Spiegel & J. Weinblatt, 1991. "A Von ThÃ¼nen Model of Crime, Casinos and Property Values in New Jersey," Urban Studies, Urban Studies Journal Limited, vol. 28(5), pages 673-686, October.
- Borg, Mary O. & Mason, Paul M., 1988. "The Budgetary Incidence of a Lottery to Support Education," National Tax Journal, National Tax Association, vol. 41(1), pages 75-85, March.
- Alchin, T., 1989. "Taxation of Gambling in Australia," Economic Analysis and Policy, Elsevier, vol. 19(2), pages 167-184.
When requesting a correction, please mention this item's handle: RePEc:auu:dpaper:402. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ()
If references are entirely missing, you can add them using this form.