Implicit Finance in Gambling Expenditures: Australian Evidence on Socioeconomic and Demographic Tax Incidence  

Oleh:

Worthington, Andrew

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Public Finance Review vol. 29 no. 4 (Jul. 2001), page 326-342.
Fulltext: 326PFR294.pdf (80.7KB)

Isi artikel

This article examines two issues. First, it evaluates the statistical significance of a number of socioeconomic and demographic variables on the level of gambling-type expenditures in New SouthWales, Australia. Factors analyzed include household income, family composition, welfare status, gender, age, occupation, and ethnicity. Second, the study examines the incidence of gambling-type expenditures, and hence taxation, on New South Wales’ households. The study confirms similar findings overseas on the income regressivity of gambling expenditures. All other things being equal, Lotto and Instant Lotto are the most regressive of the major gambling products in their incidence on Australian households, and they are certainly more regressive than comparable North American instruments.

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