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|
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- Martin, Robert & Yandle, Bruce, 1990. "State Lotteries as Duopoly Transfer Mechanisms," Public Choice, Springer, vol. 64(3), pages 253-64, March.
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- Mikesell, John L., 1994. "State Lottery Sales and Economic Activity," National Tax Journal, National Tax Association, vol. 47(1), pages 165-71, March.
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- 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.
- 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.
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