Gambling as a Source of Government Revenue in Australia
Title | Gambling as a Source of Government Revenue in Australia PDF eBook |
Author | Jim Johnson |
Publisher | |
Pages | 22 |
Release | 1985 |
Genre | Gambling |
ISBN |
The taxation of gambling in Australia
Title | The taxation of gambling in Australia PDF eBook |
Author | |
Publisher | |
Pages | 4 |
Release | 2000 |
Genre | Gambling |
ISBN |
Gambling Taxation in Australia
Title | Gambling Taxation in Australia PDF eBook |
Author | Julie Smith |
Publisher | |
Pages | 109 |
Release | 1998 |
Genre | Gambling |
ISBN | 9780949482648 |
Gambling Taxation in Australia
Title | Gambling Taxation in Australia PDF eBook |
Author | Julie Smith |
Publisher | |
Pages | 72 |
Release | 1998 |
Genre | Gambling |
ISBN |
Australian Gambling Taxation
Title | Australian Gambling Taxation PDF eBook |
Author | Julie P. Smith |
Publisher | |
Pages | 34 |
Release | 1999 |
Genre | Gambling |
ISBN | 9780731522668 |
Gambling as a Base for Hypothecated Taxation
Title | Gambling as a Base for Hypothecated Taxation PDF eBook |
Author | David Pickernell |
Publisher | |
Pages | 8 |
Release | 2012 |
Genre | |
ISBN |
Gambling is now a large revenue source for many governments due to its ease of implementation, popular appeal and the high real tax rate it can bear (up to 40%). It is often promoted by spending on 'good causes' designated as 'additional' to existing government activity. This article examines the UK's National Lottery and Electronic Gaming Machines (EGMs) in Queensland, Australia and shows that, in both cases, gambling taxes are often diverted into education, health and social and economic development and therefore potentially substitute for taxation raised elsewhere in the economy. In addition, there is evidence that gambling's taxation implications (against income) are doubly regressive, taking disproportionately from lower income groups and giving to those better off.
Theory and Practice of Excise Taxation
Title | Theory and Practice of Excise Taxation PDF eBook |
Author | Sijbren Cnossen |
Publisher | Oxford University Press |
Pages | 270 |
Release | 2005-02-03 |
Genre | Business & Economics |
ISBN | 0199278598 |
Excise taxes are not only convenient sources of government revenue, they can also be designed to reflect the external costs of excisable products, such as global warming, acid rain, traffic congestion, and the costs of cigarette and alcohol consumption. This book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature.