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Gambling Policy in the European Union: Too Many Losers?

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  • David Forrest

Abstract

The paper reviews the case for special taxes on gambling services from a traditional public-finance perspective. Evidence suggests that high taxes are likely to hurt recreational consumers badly while not necessarily mitigating problem play. Taxes on gambling are also shown to be regressive, particularly when considered in combination with alcohol and tobacco duties. Finally the paper discusses the feasibility of taxing gambling when there is ready access to extraterritorial supply.

Suggested Citation

  • David Forrest, 2008. "Gambling Policy in the European Union: Too Many Losers?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(4), pages 540-569, December.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200812)64:4_540:gpiteu_2.0.tx_2-2
    DOI: 10.1628/001522108X397714
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    References listed on IDEAS

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    Cited by:

    1. Luca Gandullia & Lucia Leporatti, 2019. "Distributional effects of gambling taxes: empirical evidence from Italy," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(4), pages 565-590, December.
    2. Philander, Kahlil S. & Bernhard, Bo J. & Wimmer, Bradley S. & Singh, Ashok K. & Eadington, William R., 2015. "U.S. casino revenue taxes and short-run labor outcomes," Journal of Policy Modeling, Elsevier, vol. 37(1), pages 35-46.
    3. Rebeggiani, Luca, 2012. "Regulierung des deutschen Sportwettenmarktes in komparativer Perspektive: Glücksspielgesetze in der Europäischen Union," Edition HWWI: Chapters, in: Büch, Martin-Peter & Maennig, Wolfgang & Schulke, Hans-Jürgen (ed.), Sport und Sportgroßveranstaltungen in Europa - zwischen Zentralstaat und Regionen, volume 4, pages 51-78, Hamburg Institute of International Economics (HWWI).
    4. Kahlil S. Philander, 2014. "Specific or Ad Valorem? A Theory of Casino Taxation," Tourism Economics, , vol. 20(1), pages 107-122, February.
    5. Sijbren Cnossen, 2020. "Excise Taxation for Domestic Resource Mobilization," CESifo Working Paper Series 8442, CESifo.

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    More about this item

    Keywords

    gambling taxation; gambling regulation; social costs;
    All these keywords.

    JEL classification:

    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

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