GAMBLING TAXES: REGRESSIVITY AND REVENUE POTENTIAL

Daniel B. Suits

101 citations0/0 files storedNational Tax Journal

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Economic and Fiscal Studies Taxation and Compliance Studies Politics, Economics, and Education Policy

Abstract

A nation-wide sample of adults is used to investigate the degree of regressivity of several types of gambling and to evaluate their revenue potential. Measured on a scale from +1 at the extreme of progressivity to -1 at the extreme of regressivity, gambling taxes as a whole rate —.25, somewhat more regressive than sales taxes, but there is wide variation among types of game. Revenue potential is estimated for individual games, and the prospective revenue from all types combined is, at most, no more than two to five percent of total state and local receipts.

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2008The Inequality of Fair Play: Lottery Gambling and Social Stratification in Germany 1999The Tax Incidence of Three Texas Lottery Games: Regressivity, Race, and Education 1986State Lotteries as Fiscal Savior or Fiscal Fraud: A Look at the Evidence 1995The Tax Incidence of the Colorado State Lottery Instant Game 1987The Redistributive Effects of Lotteries: Evidence from Canada 2001Lottery Expenditures in Canada: Regional Analysis of Probability of Purchase, Amount of Purchase, and Incidence

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