Gambling Taxation: A Comment

David Paton, Donald Siegel and Leighton Vaughan Williams ()

Australian Economic Review, 2001, vol. 34, issue 4, 437-440

Abstract: This comment demonstrates that the application of the GST to gambling represents a shift from a commodity tax to an ad valorem tax. Theory and evidence suggest the move is likely to be welfare enhancing.

Date: 2001
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