The Economics of Taxation in Casino Tourism with Cross-border Market Power
Xinhua Gu; Pui Sun Tam; Chun Kwok Lei; Xiao Chang
2016-02-01
Source PublicationReview of Development Economics
ABS Journal Level2
ISSN1363-6669
Volume20Issue:1Pages:113-125
Abstract

This paper provides a theoretical proof that casino taxation may have great potential as a contributor to tourism efficiency under sufficient market power. We also examine empirical evidence for the economic efficiency of casino tourism in Macao even with a "high" tax owing to geographic market power. Both theory and evidence point to such power as a key factor that affects the ability of a tourism resort to pass along local taxes to gambling visitors. This ability makes all the difference between the good or bad effect of casino taxes on tourism development. The policy implication is that a gaming tax should be lowered to support casino businesses if it is inefficient, but can be raised to extract public revenues if it is efficient.

DOIhttps://doi.org/10.1111/rode.12217
URLView the original
Indexed BySSCI
Language英语
WOS Research AreaDevelopment Studies ; Business & Economics
WOS SubjectDevelopment Studies ; Economics
WOS IDWOS:000370059200010
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Cited Times [WOS]:2   [WOS Record]     [Related Records in WOS]
Document TypeJournal article
CollectionDEPARTMENT OF FINANCE AND BUSINESS ECONOMICS
Corresponding AuthorPui Sun Tam
AffiliationFaculty of Business Administration, University of Macau, E22, Avenida da Universidade, Taipa, Macao
First Author AffilicationFaculty of Business Administration
Corresponding Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Xinhua Gu,Pui Sun Tam,Chun Kwok Lei,et al. The Economics of Taxation in Casino Tourism with Cross-border Market Power[J]. Review of Development Economics,2016,20(1):113-125.
APA Xinhua Gu,Pui Sun Tam,Chun Kwok Lei,&Xiao Chang.(2016).The Economics of Taxation in Casino Tourism with Cross-border Market Power.Review of Development Economics,20(1),113-125.
MLA Xinhua Gu,et al."The Economics of Taxation in Casino Tourism with Cross-border Market Power".Review of Development Economics 20.1(2016):113-125.
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