Gambling taxation: A comment

David Paton; Donald S. Siegel; Leighton Vaughan Williams

doi:10.1111/1467-8462.00211

Gambling taxation: A comment

David Paton, Donald S. Siegel, Leighton Vaughan Williams

Research output: Contribution to journal › Article › peer-review

7 Scopus citations

Abstract

Smith (2000) argues that the Goods and Services Tax (GST) provides a more equitable method of taxing gambling than does a tax on betting stakes. In this comment, we demonstrate that the application of the GST to gambling is an example of a move away from commodity taxation in favour of ad valorem taxation. The economic literature on the subject suggests that ad valorem taxes are welfare superior to equivalent commodity taxes in numerous oligopoly settings. We contend that this literature provides additional support for the desirability of this change in tax policy and also note that the UK Government has recently decided to adopt a similar change.

Original language	English (US)
Pages (from-to)	437-440
Number of pages	4
Journal	Australian Economic Review
Volume	34
Issue number	4
DOIs	https://doi.org/10.1111/1467-8462.00211
State	Published - Jan 1 2001
Externally published	Yes

ASJC Scopus subject areas

Economics and Econometrics

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AB - Smith (2000) argues that the Goods and Services Tax (GST) provides a more equitable method of taxing gambling than does a tax on betting stakes. In this comment, we demonstrate that the application of the GST to gambling is an example of a move away from commodity taxation in favour of ad valorem taxation. The economic literature on the subject suggests that ad valorem taxes are welfare superior to equivalent commodity taxes in numerous oligopoly settings. We contend that this literature provides additional support for the desirability of this change in tax policy and also note that the UK Government has recently decided to adopt a similar change.

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Gambling taxation: A comment

Abstract

ASJC Scopus subject areas

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