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The impacts of demand and supply elasticities on gambling tax choices
Xinhua Gu; Pui Sun Tam
2014
Source PublicationJournal of Gambling Business and Economics
ISSN1751-8008
Volume8Issue:1Pages:53-71
Abstract

This study shows that whether a tax is heavy for local casinos in terms of economy-wide efficiency hinges on how much of the tax can be passed on to tourists. The division of the tax burden between casinos and tourists is affected by the relative elasticity of demand versus supply and tourists’ income factors. We find that gaming tax incidence is robust across different market structures. An uncompetitive casino industry may be more favorable for tax efficiency than its competitive counterpart. Policy choice between tax rates is observed to rest on the economic incidence of a statutory tax. We provide the economic rationale behind why a high tax is imposed inMacaoand a lenient tax is adopted inLas Vegas.

KeywordCasino Taxes DemAnd And Supply Elasticities Market Structure Macao Las Vegas
URLView the original
Language英语
Fulltext Access
Document TypeJournal article
CollectionFaculty of Business Administration
DEPARTMENT OF FINANCE AND BUSINESS ECONOMICS
AffiliationDepartment of Finance and Business Economics, Faculty of Business Administration, University of Macau, Macau, China
First Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Xinhua Gu,Pui Sun Tam. The impacts of demand and supply elasticities on gambling tax choices[J]. Journal of Gambling Business and Economics,2014,8(1):53-71.
APA Xinhua Gu,&Pui Sun Tam.(2014).The impacts of demand and supply elasticities on gambling tax choices.Journal of Gambling Business and Economics,8(1),53-71.
MLA Xinhua Gu,et al."The impacts of demand and supply elasticities on gambling tax choices".Journal of Gambling Business and Economics 8.1(2014):53-71.
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