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On the effect of taxation in the online sports betting market

Juan Vidal-Puga

MPRA Paper from University Library of Munich, Germany

Abstract: We analyse the effect of taxation in the online sport betting market. This market is characterized by its negligible marginal costs. Taxation can be on volume (General Betting Duty) or on gross profit (Gross Profit Tax). We model the two most popular online sport betting bets: fixed-odds and spread, as compared with another traditional sport betting: parimutuel.

Keywords: taxation; online betting market; sport betting; bookmaker (search for similar items in EconPapers)
JEL-codes: C72 D42 L83 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-spo
Date: 2016-07-08
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Journal Article: On the effect of taxation in the online sports betting market (2017) Downloads
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