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

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Length: 34 pages
Date of creation: May 1999
Date of revision:
Handle: RePEc:auu:dpaper:402
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  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. 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.
  11. Mikesell, John L., 1994. "State Lottery Sales and Economic Activity," National Tax Journal, National Tax Association, vol. 47(1), pages 165-71, March.
  12. 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.
  13. Martin, Robert & Yandle, Bruce, 1990. " State Lotteries as Duopoly Transfer Mechanisms," Public Choice, Springer, vol. 64(3), pages 253-64, March.
  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. 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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