Tax Policy Response to Market Changes: The Case of the Gaming Services Sector. - L’adeguamento della politica fiscale ai cambiamenti di mercato: il caso del settore del gioco pubblico

Valeria De Bonis and Alessandro Gandolfo
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Alessandro Gandolfo: Department of Economics and Management, University of Pisa, Postal: Via Ridolfi 10, 56124 Pisa (PI) Italy, http://www.ec.unipi.it/

Economia Internazionale / International Economics, 2015, vol. 68, issue 2, 173-186

Abstract: 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, analysing the effects of gambling taxes on profits and extending existing industrial organisation results on the effects of cost changes in oligopolistic industries to different types of taxation instruments. - I cambiamenti che hanno interessato il settore del gioco pubblico in Italia nell’entità e nella struttura della spesa dei giocatori hanno indotto i governi a ripensare profondamente la modalità di imposizione. Questo articolo prende in esame le motivazioni economiche alla base degli interventi riformatori, estendendo alcuni risultati tipici dell’organizzazione industriale relativi agli effetti dei cambiamenti nei costi di produzione di industrie oligopolistiche alle diverse regole di tassazione.

Keywords: Gaming Sector; Government Policy and Regulation; Taxation and Profits (search for similar items in EconPapers)
JEL-codes: H22 K34 M38 (search for similar items in EconPapers)
Date: 2015
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