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Gambling Policy in the European Union: Too Many Losers?

David Forrest

FinanzArchiv: Public Finance Analysis, 2008, vol. 64, issue 4, 540-569

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.

Keywords: gambling taxation; gambling regulation; social costs (search for similar items in EconPapers)
JEL-codes: L83 (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (5)

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DOI: 10.1628/001522108X397714

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