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The Economics of Taxation in Casino Tourism with Cross-border Market Power
Gu,Xinhua1; Tam,Pui Sun2; Lei,Chun Kwok1; Chang,Xiao1
2016-02-01
Source PublicationReview of Development Economics
ISSN14679361 13636669
Volume20Issue:1Pages:113-125
AbstractThis 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.
DOI10.1111/rode.12217
URLView the original
Language英语
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Cited Times [WOS]:2   [WOS Record]     [Related Records in WOS]
Document TypeJournal article
CollectionDEPARTMENT OF FINANCE AND BUSINESS ECONOMICS
Affiliation1.Faculty of Business Administration,University of Macau,,Macao
2.Faculty of Business Administration,University of Macau,,Taipa,Macao
First Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Gu,Xinhua,Tam,Pui Sun,Lei,Chun Kwok,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 Gu,Xinhua,Tam,Pui Sun,Lei,Chun Kwok,&Chang,Xiao.(2016).The Economics of Taxation in Casino Tourism with Cross-border Market Power.Review of Development Economics,20(1),113-125.
MLA Gu,Xinhua,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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