Relevant bibliographies by topics / Gambling Taxation

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Gambling Taxation'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 January 2023

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Journal articles on the topic "Gambling Taxation"

1

Paton, David, Donald S. Siegel, and Leighton Vaughan Williams. "Gambling Taxation: A Comment." Australian Economic Review 34, no. 4 (2001): 437–40. http://dx.doi.org/10.1111/1467-8462.00211.

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Roukka, Tomi, and Anne H. Salonen. "The Winners and the Losers: Tax Incidence of Gambling in Finland." Journal of Gambling Studies 36, no. 4 (2019): 1183–204. http://dx.doi.org/10.1007/s10899-019-09899-0.

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AbstractGambling markets have grown rapidly for the last few decades. As a result, gambling is also a very important and common source of tax income for many governments these days. This raises a question about the overall fairness of the gambling taxation systems. In this paper, we aim to study the tax incidence of gambling in Finland. First, we analyse who are the expected payers of the gambling taxes and second, who are expected to be the receivers of the gambling-tax based contributions. In the first part of the study, we analyse the demographic incidence of gambling taxation by using the
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Smith, Julie. "Gambling Taxation: Public Equity in the Gambling Business." Australian Economic Review 33, no. 2 (2000): 120–44. http://dx.doi.org/10.1111/1467-8462.00143.

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Hybka, Małgorzata Magdalena. "Casino Taxation in a Normative and Economic Context: the Case of Poland." Przedsiebiorczosc i Zarzadzanie 16, no. 1 (2015): 23–37. http://dx.doi.org/10.1515/eam-2015-0002.

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AbstractThe aim of this article is twofold. First, it provides an overview of theoretical background of casino taxation. Second, it analyses the provisions of the Act regulating casino taxation in Poland and evaluates the consequences of the new Gambling Law in force since 2010. The first section of it discusses motives, outcomes and forms of casino taxation, taking into account inter alia the assumptions of optimal tax theory. It then deals with Polish regulations concerning the organisation of gambling in casinos and gambling tax design. The last section of the article analyses the scale of
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Vaughan Williams, Leighton, Thomas A. Garrett, and David Paton. "Taxing Gambling Machines to Enhance Tourism." Journal of Gambling Business and Economics 13, no. 2 (2020): 83–90. http://dx.doi.org/10.5750/jgbe.v13i2.1870.

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Gambling machines are a key component of global gambling tourism. The taxation of these machines is a highly controversial area of policy debate involving tensions between industry profitability, economic growth and government revenue. We present the background and context to the debate around the optimal taxation of gambling machines, and reach conclusions and recommendations based on the recent and extended literature as to the best way to tax gambling machines in order to enhance tourism. These recommendations provide guidance for jurisdictions in which gambling tourism is a significant act
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Alchin, Terry. "Taxation of Gambling in Australia." Economic Analysis and Policy 19, no. 2 (1989): 167–84. http://dx.doi.org/10.1016/s0313-5926(89)50023-7.

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7

Toporetska, Zoriana. "REFORMING OF GAMBLING TAXATION IN UKRAINE IN THE CONTEXT OF THE EUROPEAN INTEGRATION." Baltic Journal of Legal and Social Sciences, no. 4 (January 2, 2023): 94–104. http://dx.doi.org/10.30525/2592-8813-2022-4-12.

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The article is devoted studding the reforming of gambling taxation in Ukraine in order to choose the most optimal model of taxation for Ukraine, taking into account the foreign experience of European countries, Ukraine’s commitments to the EU. By signing the Association Agreement with the EU, Ukraine has committed itself to bringing its national legislation in line with EU law. There are no direct commitments of Ukraine to the EU to establish some regulation of the gambling business in Ukraine. However, all European countries regulate gambling at the level of national legislation. Gambling has
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8

Radvan, Michal. "Municipalities and Gambling Taxation in the Czech Republic." Lex localis - Journal of Local Self-Government 15, no. 3 (2017): 529–40. http://dx.doi.org/10.4335/15.3.529-540(2017).

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Hazard is often is considered to be socially undesirable phenomena. Municipalities are the most important regulators of this business. Generally, municipalities have two possibilities how to reduce the negative effects of the gambling business run at their territories: they can prohibit the gambling at all or they can heavily tax the gambling business to minimize all the negative impacts of the hazard. The main goal of this article is to confirm or refute the hypothesis that the new regulation protects the interests of Czech municipalities in the area of hazard. It is obvious that gambling tax
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Englisch, Joachim. "Taxation of Online Gambling in Germany." Gaming Law Review and Economics 17, no. 1 (2013): 20–32. http://dx.doi.org/10.1089/glre.2012.1714.

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Jones, Christopher R., Spencer C. Usrey, and Thomas Z. Webb. "Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives." ATA Journal of Legal Tax Research 12, no. 2 (2014): 34–53. http://dx.doi.org/10.2308/jltr-50940.

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ABSTRACT Under current federal and state laws within the United States, the taxation of gambling activities is complex and largely inefficient. At the federal level, taxes on gambling providers are virtually nonexistent outside of normal corporate taxation laws. At the state level, the varying tax regimes within states lead to a complicated reporting environment, with differing calculation methods and varying tax rates for gamblers and gambling operations. For individuals, tax reporting can be cumbersome, complex, and ineffective. This paper discusses the current tax reporting environment in t
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Dissertations / Theses on the topic "Gambling Taxation"

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Walther, Herbert. "Optimal taxation of gambling and lotto." Inst. für Volkswirtschaftstheorie und -politik, WU Vienna University of Economics and Business, 2005. http://epub.wu.ac.at/1418/1/document.pdf.

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Bets are analyzed using an intertemporal, state dependent expected utility model with non-linear probability weighting. Gamblers face a tradeoff between long-run expected utility from wealth and the short-run and fading emotional utility from gambling. Different wager tax bets, including lotto, are compared in various settings (fair bet versus monopoly). Reaction patterns are analyzed with respect to tax rates, the price of tickets, jackpots and the 'scale' of the gamble. It is shown that optimal tax rates are higher for larger lotto communities, jackpots induce overshooting 'bubbles' and taxe
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Roberts, Justin Esrom. "The proposed new gambling tax in South Africa." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1639.

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In the 2011/2012 Budget Speech delivered by the Minister of Finance, Pravin Gordhan, it was announced that a 15% withholding tax on gambling winnings above R 25 000 was to be introduced with effect from 1 April 2012. This treatise was undertaken to critically analyse the different elements of the proposed new withholding tax. It was established that the fiscus already benefits significantly from the gambling industry and levies and taxes from the gambling industry dwarf the revenue SARS collect from other forms of taxes such as Donations tax and Estate Duty tax. The necessity, therefore, of ta
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Van, Deventer Hendrik Johannes Marthinus. "A critical analysis of the taxation of interactive gambling income earned by resident South African individuals." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/26443.

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There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there is uncertainty related to whether or not interactive gambling is considered to be legal in South Africa, the total value of income earned from interactive gambling by South African residents is conservatively estimated to be between R4 billion and R10 billion per year. Unfortunately, due to the fact that interactive gambling does not have national boundaries, it is difficult
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4

Skládaná, Simona. "Daňové ztráty z hazardního průmyslu v ČR." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383536.

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Thesis deals with tax haven topic taking part in the gaming industry, international tax planning and tax losses related. In the theoretical section, definitions and anti-tax evasion strategies are introduced; and overview of particular countries solution with its features is outlined. The application section quantifies effect of these particular features on increase/decrease of tax residents count using statistical methods. Findings consist also of recommendations for tax code improvement and gaming law enhancements for Ministry of Finance in Czech Republic.
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Čhintakānon, Kānčhanā. "Nayōbāi khō̜ng ratthabān kīeokap phāsī ʻākō̜n kānphanan, Phō̜. Sō̜. 2367-2460". 1987. http://books.google.com/books?id=L6dXAAAAMAAJ.

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Thesis (M.A.)--Sinlapakorn University, 1987.<br>In Thai; abstract also in English. Added t.p.: Government's policy towards gambling taxes, 1824-1917. Includes bibliographical references (leaves 218-254). Also issued in print.
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Sargent, Mark. "An examination of the New South Wales electronic gaming machine industry 1995 to 2005 and its historical, regulatory, political and economic contexts." Thesis, 2012. http://hdl.handle.net/1959.13/936130.

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Research Doctorate - Doctor of Philosophy (PhD)<br>This thesis examines historical, political, regulatory and economic aspects of gambling policy in New South Wales (NSW), with specific emphasis on the evolution of electronic gaming machine (EGM) gambling as a key element of the State’s fiscal policy. This includes analysis of major regulatory initiatives, including a review of contemporary parliamentary and press material surpassing any identified comparable research on gambling and EGM policy in NSW. It was established that although policy has generally been made on isolated, ad hoc bases, p
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Duda, Václav. "Zdaňování provozovatelů hazardních her." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-344465.

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Title: Taxation of gambling operators The aim of this thesis is to introduce the system of the taxation of gambling operators currently applicable in the Czech republic together with the proposed bill on the gambling and the proposed bill on the taxation of gambling. At the beginning of the first chapter the thesis discusses the social costs of gambling addiction being a current social issue and its possible solutions from the viewpoint of law. Further parts of the chapter subsequently deal with the european legislation on public regulation of gambling, institutes of the Act on lotteries on ot
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Books on the topic "Gambling Taxation"

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Moratal, Germán Orón. Régimen fiscal del juego en España. Tencos, 1990.

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2

Borisov, A. N. Nalog na igornyĭ biznes: Kommentariĭ k glave 29 chasti vtoroĭ Nalogovogo kodeksa Rossiĭskoĭ Federat︠s︡ii : vvedena v deĭstvie Federalʹnym zakonom ot 27 dekabri︠a︡ 2002 g. no. 182-FZ : postateĭnyĭ. I︠U︡stit︠s︡inform, 2004.

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3

McGeehan, C. Kevin. The gaming industry: An analysis of critical federal tax issues. CCH Inc., 1994.

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McCall, H. Carl. Gambling: To stake something of value upon an uncertain event : a staff report. New York State Comptroller, 1994.

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Spain. Legislación sobre el juego. Loyra, 1988.

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Great Britain. Parliament. House of Commons. National Audit Office. HM Customs and Excise Gambling Duties: Report by the Comptroller and Auditor General. Stationery Office, 2005.

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Division, Montana Gambling Control. Montana gambling licenses, permits, and taxes. The Division, 1991.

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8

Sijbren, Cnossen, and Smith, Stephen, 1955 Nov. 25-, eds. Taxation and regulation of smoking, drinking and gambling in the European Union. CPB Netherlands Bureau for Economic Policy Analysis, 2009.

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Forrest, David. Taxation and regulation of smoking, drinking and gambling in the European Union. CPB Netherlands Bureau for Economic Policy Analysis, 2009.

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Sijbren, Cnossen, ed. Theory and practice of excise taxation: Smoking, drinking, gambling, polluting, and driving. Oxford University Press, 2005.

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Book chapters on the topic "Gambling Taxation"

1

Clotfelter, Charles T. "Gambling Taxes." In Theory and Practice of Excise Taxation. Oxford University Press, 2005. http://dx.doi.org/10.1093/0199278598.003.0004.

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"Online Payment, Gambling and Taxation." In The Internet and the Law. Bloomsbury Publishing Plc, 2011. http://dx.doi.org/10.5040/9781509968558.ch-004.

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Cnossen, Sijbren. "Lotteries and Gambling." In Modernizing VATs in Africa. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0015.

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Chapter 15 argues that transactions involved in games of chance should be included in the VAT base, regardless of whether or not lotteries and gambling are subject to externality-correcting excises. The charge should extend to all forms of gaming, except if feasibility considerations (e.g. village cockfights) preclude the effective application of the VAT. The chapter also shows that the reverse-charge approach and the margin method lead to identical outcomes in calculating the VAT liability. To prevent double taxation and diversion of transactions, the VAT paid for the acquisition of non-monetary prizes and awards should be creditable against the VAT on sales of tickets, tokens, and chips. If a casino is part of a larger establishment operated by a registered business, the VAT on a non-monetary prize (say, a night’s stay or meal at a hotel) should be denied to the casino in order to ensure that the prize’s value is taxed once.
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"Consumer Interests and the Regulation and Taxation of Gambling." In Economic Aspects of Gambling Regulation: EU and US Perspectives. Brill | Nijhoff, 2008. http://dx.doi.org/10.1163/ej.9789004165595.i-208.41.

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Conference papers on the topic "Gambling Taxation"

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"TAX ON GAMBLING BUSINESS IN RUSSIA: STATE REGULATION AND REGIONAL ASPECT OF TAXATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-114/118.

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