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Australian Gambling Taxation

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  • Julie Smith

Abstract

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.

Suggested Citation

  • Julie Smith, 1999. "Australian Gambling Taxation," CEPR Discussion Papers 402, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    • Handle: RePEc:auu:dpaper:402
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    File URL: https://www.cbe.anu.edu.au/researchpapers/CEPR/DP402.pdf
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    References listed on IDEAS

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    Cited by:

    1. Mark Sargent & Kathryn Holmes, 2014. "An empirical analysis of the use of the Herfindahl-Hirschman Index in assessing the distribution of electronic gaming machines and its socio-economic implications," International Gambling Studies, Taylor & Francis Journals, vol. 14(2), pages 251-265, August.

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    More about this item

    Keywords

    TAXATION ; AUSTRALIA ; GAMBLING;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General

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