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Tax policy response to market changes: the case of the gaming services sector

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  • Valeria De Bonis
  • Alessandro Gandolfo

Abstract

Beginning with the 1990's, the gaming services sector has undergone several changes that have induced governments to review gambling taxes. We examine the economic rationale behind actual and prospected reforms, comparing different tax instruments with respect to their incidence.

Suggested Citation

  • Valeria De Bonis & Alessandro Gandolfo, 2012. "Tax policy response to market changes: the case of the gaming services sector," Discussion Papers 2012/156, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
  • Handle: RePEc:pie:dsedps:2012/156
    Note: ISSN 2039-1854
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    File URL: https://www.ec.unipi.it/documents/Ricerca/papers/2012-156.pdf
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    References listed on IDEAS

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    4. Julie Smith, 2000. "Gambling Taxation: Public Equity in the Gambling Business," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 33(2), pages 120-144, June.
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    gaming sector; government policy and regulation; taxation incidence.;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M38 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Government Policy and Regulation

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