IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Australian Gambling Taxation

Listed author(s):
  • Julie Smith

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Paper provided by Centre for Economic Policy Research, Research School of Economics, Australian National University in its series CEPR Discussion Papers with number 402.

in new window

Length: 34 pages
Date of creation: May 1999
Handle: RePEc:auu:dpaper:402
Contact details of provider: Postal:
+61 2 6125 3807

Phone: +61 2 6125 3807
Fax: +61 2 6125 0744
Web page:

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.:

in new window

  1. Cook, Philip J & Clotfelter, Charles T, 1993. "The Peculiar Scale Economies of Lotto," American Economic Review, American Economic Association, vol. 83(3), pages 634-643, June.
  2. 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.
  3. 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.
  4. 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.
  5. Madhusudhan, Ranjana G., 1996. "Betting on Casino Revenues: Lessons From State Experiences," National Tax Journal, National Tax Association, vol. 49(3), pages 401-412, September.
  6. repec:ntj:journl:v:47:y:1994:i:no._1:p:165-71 is not listed on IDEAS
  7. Mikesell, John L., 1994. "State Lottery Sales and Economic Activity," National Tax Journal, National Tax Association, vol. 47(1), pages 165-171, March.
  8. repec:ntj:journl:v:42:y:1989:i:no._1:p:89-93 is not listed on IDEAS
  9. Alchin, T., 1989. "Taxation of Gambling in Australia," Economic Analysis and Policy, Elsevier, vol. 19(2), pages 167-184.
  10. repec:ntj:journl:v:41:y:1988:i:no._1:p:75-85 is not listed on IDEAS
  11. Cooper, Samuel & Cohn, Elchanan, 1994. "Equity and Efficiency of State Lotteries," Economics of Education Review, Elsevier, vol. 13(4), pages 355-362.
  12. Martin, Robert & Yandle, Bruce, 1990. "State Lotteries as Duopoly Transfer Mechanisms," Public Choice, Springer, vol. 64(3), pages 253-264, March.
  13. 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.
  14. 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.
  15. 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.
  16. 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 245-263, September.
  17. Gruen, Arthur, 1976. "An Inquiry into the Economics of Race-Track Gambling," Journal of Political Economy, University of Chicago Press, vol. 84(1), pages 169-177, February.
  18. 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.
  19. repec:ntj:journl:v:49:y:1996:i:no._3:p:401-12 is not listed on IDEAS
  20. Andrew J. Buck & Joseph Deutsch & Simon Hakim & Uriel Spiegel & J. Weinblatt, 1991. "A Von Thünen Model of Crime, Casinos and Property Values in New Jersey," Urban Studies, Urban Studies Journal Limited, vol. 28(5), pages 673-686, October.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

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 you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.