Published · 2013
A normative analysis of gambling tax policy
UNLV Gaming Research & Review Journal, 17(2), 17-26
Plain-language summary
Applies normative tax theory to gambling, considering licensing fees, revenue taxes, external harms, and competition between jurisdictions. The analysis explains how an appropriate tax structure depends on demand sensitivity, links to other industries, and the public objectives taxation is intended to serve.
Cite this work
Philander, K. (2013). A normative analysis of gambling tax policy. UNLV Gaming Research & Review Journal, 17(2), 17-26.