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[journal article]

dc.contributor.authorBenar, Hasretde
dc.contributor.authorJenkins, Glennde
dc.date.accessioned2011-04-01T03:33:00Zde
dc.date.accessioned2012-08-30T04:48:31Z
dc.date.available2012-08-30T04:48:31Z
dc.date.issued2008de
dc.identifier.urihttp://www.ssoar.info/ssoar/handle/document/24023
dc.description.abstractIn this paper, a model of the costs of a casino is developed that focuses on the implications for economic welfare of different taxation schemes for casinos. The situation being considered is in a country where casinos cater exclusively to foreign tourists. The goal of the country is to determine the maximum amount of taxes that can be extracted from the activities of this sector under different systems of taxation. When the price of gambling is set by regulation above its competitive level, the economic losses created by excessive investment in the sector can be reduced by taxation. A turnover tax on the amount gambled can maximize both tax revenue and the economic welfare of the country. Due administrative constraints, a number of countries rely on the taxation of the casinos’ fixed assets or a combination of a turnover tax and a tax on fixed costs. The model is applied to the situation in North Cyprus. The annual economic efficiency loss from its poorly designed tax policies on casino gambling is estimated to be about 0.5 percent of GDP.en
dc.languageende
dc.titleThe Economics of Casino Taxationen
dc.description.reviewbegutachtet (peer reviewed)de
dc.description.reviewpeer revieweden
dc.source.journalApplied Economicsde
dc.source.volume40de
dc.source.issue1de
dc.identifier.urnurn:nbn:de:0168-ssoar-240234de
dc.date.modified2011-04-01T03:33:00Zde
dc.rights.licencePEER Licence Agreement (applicable only to documents from PEER project)de
dc.rights.licencePEER Licence Agreement (applicable only to documents from PEER project)en
ssoar.contributor.institutionhttp://www.peerproject.eu/de
internal.status-1de
dc.type.stockarticlede
dc.type.documentjournal articleen
dc.type.documentZeitschriftenartikelde
dc.source.pageinfo63-73
internal.identifier.journal21de
internal.identifier.document32
dc.identifier.doihttps://doi.org/10.1080/00036840600749656de
dc.description.pubstatusPostprinten
dc.description.pubstatusPostprintde
internal.identifier.licence7
internal.identifier.pubstatus2
internal.identifier.review1
internal.check.abstractlanguageharmonizerCERTAIN
internal.check.languageharmonizerCERTAIN_RETAINED


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