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Market structure and casino taxation in tourist resorts
Xinhua Gu; Pui Sun Tam
2014-02-14
Source PublicationApplied Economics
ISSN0003-6846
Volume46Issue:10Pages:1049-1057
Abstract

This article examines the association of tax effects with market structure for casino gaming. We show that if market structure is uncompetitive, much of casino taxation falls on tourists whose demand is inelastic relative to supply. The tax is likely to be efficient under strong external demand if imposed on oligopoly casinos with a monopoly location in a cross-border market. The likelihood of economically ‘good’ taxation is greater under oligopoly than under competition but lower than under monopoly. Casino taxes should be lowered in a more competitive market with weaker external demand. Our prediction is consistent with the evidence found from casino tourism development in Macao with ‘high’ gambling taxes.

KeywordCasino Taxation Market Structure Oligopoly Efficiency Macao
DOIhttps://doi.org/10.1080/00036846.2013.864037
Indexed BySSCI ; SSCI
Language英语
WOS Research AreaBusiness & Economics
WOS SubjectEconomics
WOS IDWOS:000330696500001
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Cited Times [WOS]:1   [WOS Record]     [Related Records in WOS]
Document TypeJournal article
CollectionFaculty of Business Administration
DEPARTMENT OF FINANCE AND BUSINESS ECONOMICS
Corresponding AuthorXinhua Gu
AffiliationDepartment of Finance and Business Economics, Faculty of Business Administration, University of Macau, Av. Padre Tomás Pereira, Taipa, Macao, China
First Author AffilicationFaculty of Business Administration
Corresponding Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Xinhua Gu,Pui Sun Tam. Market structure and casino taxation in tourist resorts[J]. Applied Economics,2014,46(10):1049-1057.
APA Xinhua Gu,&Pui Sun Tam.(2014).Market structure and casino taxation in tourist resorts.Applied Economics,46(10),1049-1057.
MLA Xinhua Gu,et al."Market structure and casino taxation in tourist resorts".Applied Economics 46.10(2014):1049-1057.
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