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Grundzüge der Besteuerung von Sportwetten aus Sicht der Praxis
[The taxation of sport betting: a professional's view]

  • Albers, Norman
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    The German sport betting market has traditionally been subjected to a strict regulation. The legal framework valid until the end of 2011 is defined by a state treaty between the federal government and the 16 states (Glücksspielstaatsvertrag), which only allows the public company Oddset to operate legally. This state treaty is currently under revision and several options with different taxation models are discussed. The present paper offers a brief theoretical analysis of the models under debate and a first empirical outlook of their consequences on the gambling market, especially on the sport betting sector in Germany. Three models of sport betting taxation and their empirical outcomes are presented in detail.

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    File URL: http://mpra.ub.uni-muenchen.de/36449/1/MPRA_paper_36449.pdf
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    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 36449.

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    Date of creation: 31 Dec 2011
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    Handle: RePEc:pra:mprapa:36449
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    1. Bräuninger, Michael & Schulze, Sven, 2010. "Überprüfung der Methodik zur Schätzung der nicht in Deutschland versteuerten Zigaretten," HWWI Policy Papers 1-27, Hamburg Institute of International Economics (HWWI).
    2. Luca Rebeggiani, 2009. "The Liga Portuguesa decision of the European Court of Justice – An economist’s view," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 5(3), pages 111-122, Dicembre.
    3. Grossman, Michael & Chaloupka, Frank J., 1998. "The demand for cocaine by young adults: a rational addiction approach," Journal of Health Economics, Elsevier, vol. 17(4), pages 427-474, August.
    4. Gulley, O. David & Scott, Frank A. Jr., 1993. "The Demand for Wagering on State-Operated Lotto Games," National Tax Journal, National Tax Association, vol. 46(1), pages 13-22, March.
    5. Forrest, David & Gulley, O. David & Simmons, Robert, 2000. "Elasticity of Demand for UK National Lottery Tickets," National Tax Journal, National Tax Association, vol. 53(n. 4), pages 853-64, December.
    6. Gallet, Craig A. & List, John A., 1998. "Elasticities of beer demand revisited," Economics Letters, Elsevier, vol. 61(1), pages 67-71, October.
    7. Grossman, Michael & Chaloupka, Frank J & Sirtalan, Ismail, 1998. "An Empirical Analysis of Alcohol Addiction: Results from the Monitoring the Future Panels," Economic Inquiry, Western Economic Association International, vol. 36(1), pages 39-48, January.
    8. Rebeggiani, Luca, 2012. "Regulierung des deutschen Sportwettenmarktes in komparativer Perspektive: Glücksspielgesetze in der Europäischen Union," Edition HWWI: Chapters, in: Sport und Sportgroßveranstaltungen in Europa - zwischen Zentralstaat und Regionen, pages 51-78 Hamburg Institute of International Economics (HWWI).
    9. Molly Espey, 1996. "Explaining the Variation in Elasticity Estimates of Gasoline Demand in the United States: A Meta-Analysis," The Energy Journal, International Association for Energy Economics, vol. 0(Number 3), pages 49-60.
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