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Gambling Taxation: A Comment |
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| Authors: | David Paton Donald S Siegel & Leighton Vaughan Williams |
| Institution: | Nottingham University Business School,;Department of Economics and Politics, Nottingham Trent University |
| Abstract: | This comment demonstrates that the application of the GST to gambling represents a shift from a commodity tax to an ad valorem tax. Theory and evidence suggest the move is likely to be welfare enhancing. |
| Keywords: | |