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

Valeria De Bonis and Alessandro Gandolfo

Discussion Papers from Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy

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.

Keywords: gaming sector; government policy and regulation; taxation incidence. (search for similar items in EconPapers)
JEL-codes: H22 K34 M38 (search for similar items in EconPapers)
Date: 2012-11-01
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
Note: ISSN 2039-1854
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Persistent link: https://EconPapers.repec.org/RePEc:pie:dsedps:2012/156

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