Taxing gambling machines to enhance tourism

Vaughan Williams, L ORCID: https://orcid.org/0000-0002-9639-9217, Garrett, TA and Paton, D, 2021. Taxing gambling machines to enhance tourism. The Journal of Gambling Business and Economics, 13 (2), pp. 83-90. ISSN 1751-7990

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

Item Type:	Journal article
Publication Title:	The Journal of Gambling Business and Economics
Creators:	Vaughan Williams, L., Garrett, T.A. and Paton, D.
Publisher:	University of Buckingham Press
Date:	11 December 2021
Volume:	13
Number:	2
ISSN:	1751-7990
Identifiers:	Number Type 10.5750/jgbe.v13i2.1870 DOI 1400750 Other
Divisions:	Schools > Nottingham Business School
Record created by:	Jonathan Gallacher
Date Added:	15 Jan 2021 09:20
Last Modified:	31 May 2021 15:07
URI:	https://irep.ntu.ac.uk/id/eprint/42037

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