EconPapers    
Economics at your fingertips  
 

Taxation and the Demand for Gambling: New Evidence From the United Kingdom

David Paton, Donald Siegel and Leighton Vaughan Williams

National Tax Journal, 2004, vol. 57, issue 4, 847-61

Abstract: In October 2001, the U.K. government implemented a dramatic shift in gambling taxation, resulting in a substantial decline in taxes levied on U.K. bookmakers. Using data before and after this event, we present econometric evidence on the demand response to this tax reduction. Our results imply that the demand for bookmaker gambling is highly sensitive to the rate of taxation and that the decline in the rate of taxation resulted in a large increase in the demand for onshore betting. The U.K. policy initiative provides useful information for policy makers in other countries who are contemplating changes in gambling taxation.

Date: 2004
References: Add references at CitEc
Citations: View citations in EconPapers (14)

Downloads: (external link)
https://doi.org/10.17310/ntj.2004.4.04 (application/pdf)
https://doi.org/10.17310/ntj.2004.4.04 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:57:y:2004:i:4:p:847-61

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().

 
Page updated 2025-03-31
Handle: RePEc:ntj:journl:v:57:y:2004:i:4:p:847-61