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Taxing Horse Race Gambling: the Revenue Potential

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  • Robert S. Guthrie

    (University of Miami)

Abstract

The revenuo potential of horse race gambling taxation is analyzed by compar- Abstract ing and reconciling the results of recent studies by Gruen and Suits. The different results are reconciled by analyzing the horse racing industry with the traditional theory of a monopoly. The optimum tax rate is calculated for the two sets of data and is only slightly above the actual rate. The state is currently realizing most of the revenue potential from this type of taxation.

Suggested Citation

  • Robert S. Guthrie, 1981. "Taxing Horse Race Gambling: the Revenue Potential," Public Finance Review, , vol. 9(1), pages 79-90, January.
    • Handle: RePEc:sae:pubfin:v:9:y:1981:i:1:p:79-90
    DOI: 10.1177/109114218100900107
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    Cited by:

    1. Ray, Margaret, 2001. "How Much on that Doggie at the Window? An Analysis of the Decline in Greyhound Racing Handle," The Review of Regional Studies, Southern Regional Science Association, vol. 31(2), pages 165-176, Fall.
    2. Mukhtar Ali & Richard Thalheimer, 1997. "Transportation costs and product demand: wagering on parimutuel horse racing," Applied Economics, Taylor & Francis Journals, vol. 29(4), pages 529-542.

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