Beginning with the 1990’s, the gaming services sector has undergone several changes that have induced governments to review gambling taxes. We examine the economic rationale behind actual and prospected reforms, analysing the effects of gambling taxes on profits and extending existing industrial organisation results on the effects of cost changes in oligopolistic industries to different types of taxation instruments
Tax policy response to market changes: the case of the gaming services sector
GANDOLFO, ALESSANDRO
2015-01-01
Abstract
Beginning with the 1990’s, the gaming services sector has undergone several changes that have induced governments to review gambling taxes. We examine the economic rationale behind actual and prospected reforms, analysing the effects of gambling taxes on profits and extending existing industrial organisation results on the effects of cost changes in oligopolistic industries to different types of taxation instrumentsFile in questo prodotto:
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2015_Economia_Internazionale_ESTRATTO 173-186 De Bonis Gandolfo.pdf
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