Taxing Gambling Machines To Enhance Public and Private Revenue

SUMMARY Electronic gambling (‘slot’) machines are a key component of the global gambling industry. We introduce a theoretical framework which shows that under reasonable assumptions, shifting from a per‐machine licence fee to a gross profits tax (GPT) on machine revenue can help to resolve policy te...

Full description

Saved in:
Bibliographic details
Volume: 73
Main Author: Garrett, Thomas A
Paton, David
Vaughan Williams, Leighton
Format: Journal Article
Language: English
Place of publication: 01.11.2020
published in: Kyklos (Basel) Vol. 73; no. 4; pp. 500 - 523
Data of publication: November 2020
ISSN: 0023-5962
EISSN: 1467-6435
Discipline: Social Sciences (General)
Bibliography: leighton.vaughan‐
Thomas A. Garrett, Professor of Economics Department of Economics The University of Mississippi P.O. Box 1848 University, MS 38677‐1848. Tel: + 1 662 915 5829; E‐mail
Leighton Vaughan Williams Professor of Economics and Finance Nottingham Business School Nottingham Trent University 50 Shakespeare Street Nottingham NG1 4FQ United Kingdom. Tel: + 44 115 848 6150; E‐mail
We would like to thank the Editor, Professor David Stadelmann, and two anonymous referees for their helpful comments and suggestions.
David Paton (corresponding author) Professor of Industrial Economics Nottingham University Business School Wollaton Road Nottingham NG8 1BB United Kingdom. Tel: + 44 115 846 6601; E‐mail
Online Access: Fulltext
Database: Wiley Free Content
Wiley-Blackwell Open Access Titles
Database information Databases - DBIS