The Italian model of gambling taxation: fiscal policy guidelines for the "sustainable development" of an important and controversial market

Alessandro Gandolfo and Valeria De Bonis

Discussion Papers from Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy

Abstract: The gaming sector has recently been characterized by a process of liberalization and technological innovation, which has increased the number of available products and operators, thus increasing the degree of market competition. On the fiscal side, the effect of these changes has been the paradox of a decrease in government revenues vis a vis the expansion undergone by the sector. If the interplay between different fiscal treatments and market evolutions of the various games is the immediate explanation of such a situation, the way out of it is a modernization of the taxation instruments applied to the sector.

Keywords: gaming sector; government policy and regulation; taxation and profits. (search for similar items in EconPapers)
JEL-codes: H25 K34 M31 M38 (search for similar items in EconPapers)
Date: 2013-12-01
New Economics Papers: this item is included in nep-reg
Note: ISSN 2039-1854
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Journal Article: The Italian Model of Gambling Taxation: Fiscal Policy Guidelines for the «Sustainable Development» of an Important and Controversial Market (2013)
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