Australian Gambling Taxation

Julie Smith

No 402, CEPR Discussion Papers from Centre for Economic Policy Research, Research School of Economics, Australian National University

Abstract: Since ancient times, governments have regulated the extent and conditions under which gambling is permitted. Governments also developed an early financial interest in legalising gambling, realising that certain forms of gambling were a productive base for taxation. These dual roles of government as a social guardian, and as a gambling operator, place it under conflicting pressures to both encourage and discourage gambling. This documents reviews gambling taxation in Australia.

Keywords: TAXATION; AUSTRALIA; GAMBLING (search for similar items in EconPapers)
JEL-codes: D80 H20 (search for similar items in EconPapers)
Pages: 34 pages
Date: 1999-05
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:auu:dpaper:402

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