Published · 2014
Specific or ad valorem? A theory of casino taxation
Tourism Economics, 20(1), 107-122
Plain-language summary
Develops a model comparing taxes based on gambling activity with taxes based on casino revenue. Differences in price sensitivity between recreational and problem gamblers affect which tax performs better, showing why tax design and assumptions about gambling harms matter alongside the headline rate.
Cite this work
Philander, K. (2014). Specific or ad valorem? A theory of casino taxation. Tourism Economics, 20(1), 107-122.