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.
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- 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.
- 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.
- 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.
- Mikesell, John L., 1994. "State Lottery Sales and Economic Activity," National Tax Journal, National Tax Association, vol. 47(1), pages 165-71, 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.
- 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.
- Cooper, Samuel & Cohn, Elchanan, 1994. "Equity and Efficiency of State Lotteries," Economics of Education Review, Elsevier, vol. 13(4), pages 355-362.
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