Miscellaneous 1998

Gambling taxation in Australia

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1998


In recent years, there has been rising public concern at links between the growth of gambling and government gambling taxation. This paper sets out to critically review gambling taxation in Australia, in the context of Federal-State financial relations and tax policy debate. It examines the level, pattern
and trend of gambling taxation in Australia, and assesses current gaming taxes against the conventional revenue, distributional, and efficiency objectives of taxation. It also considers potential negative effects of these receipts, and the revenue cost of gambling tax concessions and subsidies. It then assesses the overall cost and benefits of State governments relying on gambling revenues as a taxation strategy.

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Miscellaneous 1998

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