Gambling Taxation: A Comment
Налогообложение азартных игр: комментарий
2001-12-01
SCID: 54.1/jnw5ad8q
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GST on gamblingad valorem taxcommodity taxwelfare effects
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Abstract (AI)
This comment demonstrates that the application of the GST to gambling represents a shift from a commodity tax to an ad valorem tax. Theory and evidence suggest the move is likely to be welfare enhancing.
Key Findings
1
Applying the GST to gambling effectively changes taxation from a commodity tax to an ad valorem tax.
2
Economic theory and empirical evidence indicate this shift is likely to increase welfare.
3
The paper positions the GST application to gambling as a policy change with positive welfare implications.
Research Object
Application of the Goods and Services Tax (GST) to gambling
Research Subject
Shift in taxation incidence from a commodity tax to an ad valorem tax on gambling and its likely welfare-enhancing effects
Publication Details
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2001-12-01
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