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Implicit finance in gambling expenditures: Australian evidence on socioeconomic and demoographic tax incidence

Worthington, Andrew C. (2001) Implicit finance in gambling expenditures: Australian evidence on socioeconomic and demoographic tax incidence. Public Finance Review, 29(4), pp. 326-342.

Abstract

This paper examines two issues. First, it evaluates the statistical significance of a number of socioeconomic and demographic variables on the level of gambling-type expenditures in New South Wales, Australia. Factors analysed include household income, family composition, welfare status, gender, age, occupation and ethnicity. Second, the study examines the incidence of gambling-type expenditures, and hence taxation, on New South Wales’ households. The study confirms similar findings overseas on the income regressivity of gambling expenditures. All other things being equal, Lotto and Instant Lotto are the most regressive of the major gambling products in their incidence on Australian households, and are certainly more regressive than comparable North American instruments.

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ID Code: 2573
Item Type: Journal Article
Additional URLs:
Keywords: Gambling, tax incidence, income regressivity
ISSN: 1552-7530
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Taxation and Revenue (140215)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2001 Sage Publications
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 21 Nov 2005
Last Modified: 05 Jan 2011 23:25

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