Tools
Tools
Paton, D., Siegel, D.S. and Vaughan Williams, L. 
ORCID: 0000-0002-9639-9217,
2002.
A policy response to the e-commerce revolution: the case of betting taxation in the UK.
Economic Journal, 112 (480).
ISSN 0013-0133
|
Text
196054_154 Vaughan williams Post Print.pdf Download (137kB) | Preview |
Abstract
Several environmental changes in the 1990s – including the introduction of a national lottery, the rise of Internet gambling, and the reduction of trade barriers within the EU – induced the UK government to initiate a large-scale review of betting duty. As a result of this review, the government recently announced a significant reduction in betting taxes. They also decided to replace the current general betting duty (GBD), levied as a proportion of betting stakes, with a gross profits tax (GPT), based on the net revenue of bookmakers. We examine the economic rationale behind these decisions and demonstrate how these tax changes have broad implications regarding optimal levels of taxation for other sources of government revenue.
| Item Type: | Journal article | ||||
|---|---|---|---|---|---|
| Description: | The definitive version is available at www.blackwell-synergy.com | ||||
| Publication Title: | Economic Journal | ||||
| Creators: | Paton, D., Siegel, D.S. and Vaughan Williams, L. | ||||
| Publisher: | Blackwell | ||||
| Place of Publication: | Oxford | ||||
| Date: | 2002 | ||||
| Volume: | 112 | ||||
| Number: | 480 | ||||
| ISSN: | 0013-0133 | ||||
| Identifiers: |
|
||||
| Rights: | © Royal Economic Society 2002 | ||||
| Divisions: | Schools > Nottingham Business School | ||||
| Record created by: | EPrints Services | ||||
| Date Added: | 09 Oct 2015 10:58 | ||||
| Last Modified: | 09 Jun 2017 13:46 | ||||
| URI: | https://irep.ntu.ac.uk/id/eprint/20898 |
Actions (login required)
 |
Edit View |
Views
Views per month over past year
Downloads
Downloads per month over past year
