Taxing Gambling Machines to Enhance Tourism

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

Abstract

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.

Citation

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. https://doi.org/10.5750/jgbe.v13i2.1870

• 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• Peer Reviewed: Not Peer Reviewed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
• DOI: https://doi.org/10.5750/jgbe.v13i2.1870
• Public URL: https://nottingham-repository.worktribe.com/output/5152362
• Publisher URL: http://www.ubplj.org/index.php/jgbe/article/view/1870