Implicit Finance in Gambling Expenditures: Australian Evidence on Socioeconomic and Demographic Tax Incidence

(2001) Implicit Finance in Gambling Expenditures: Australian Evidence on Socioeconomic and Demographic Tax Incidence. Public Finance Review, pp. 326-342.

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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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41 citations in Scopus
33 citations in Web of Science®
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ID Code: 2573
Item Type: Contribution to Journal (Journal Article)
Refereed: Yes
Measurements or Duration: 17 pages
ISSN: 1091-1421
Pure ID: 34017354
Divisions: Past > QUT Faculties & Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Consult author(s) regarding copyright matters
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Deposited On: 21 Nov 2005 00:00
Last Modified: 03 Mar 2024 06:08