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Gambling as a base for hypothecated taxation: The UK's National Lottery and and electronic gaming machines in Australia

Pickernell, David, Brown, Kerry A., Worthington, Andrew C., & Crawford, Mary C. (2004) Gambling as a base for hypothecated taxation: The UK's National Lottery and and electronic gaming machines in Australia. Public Money and Management, 24(3), pp. 167-174.

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Abstract

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 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.

Impact and interest:

4 citations in Scopus
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3 citations in Web of Science®

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767 since deposited on 08 Nov 2005
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ID Code: 2321
Item Type: Journal Article
Keywords: Gambling, taxation, public policy, poker machines
DOI: 10.1111/j.1467-9302.2004.00414.x
ISSN: 0954-0962
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Taxation and Revenue (140215)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000)
Australian and New Zealand Standard Research Classification > STUDIES IN HUMAN SOCIETY (160000) > POLICY AND ADMINISTRATION (160500) > Public Policy (160510)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > ECONOMETRICS (140300) > Cross-Sectional Analysis (140301)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2004 Blackwell Publishing
Copyright Statement: The definitive version is available at www.blackwell-synergy.com
Deposited On: 08 Nov 2005
Last Modified: 29 Feb 2012 23:05

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