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Taxing Gambling Machines to Enhance Tourism

Vaughan Williams, Leighton; Garrett, Thomas A.; Paton, David


Leighton Vaughan Williams

Thomas A. Garrett


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 gambling tourism. These recommendations provide guidance for jurisdictions in which gambling tourism is a significant actual or potential source of public revenue.


Vaughan Williams, L., Garrett, T. A., & Paton, D. (2020). Taxing Gambling Machines to Enhance Tourism. Journal of Gambling Business and Economics, 13(2), 83-90.

Journal Article Type Article
Acceptance Date Dec 11, 2020
Online Publication Date Dec 11, 2020
Publication Date 2020
Deposit Date Dec 16, 2020
Journal Journal of Gambling Business and Economics
Print ISSN 1751-7990
Electronic ISSN 1751-7990
Publisher University of Buckingham Press
Peer Reviewed Not Peer Reviewed
Volume 13
Issue 2
Pages 83-90
Public URL
Publisher URL