575
Views
2
CrossRef citations to date
0
Altmetric
Original Articles

Market structure and casino taxation in tourist resorts

&

References

  • ACG (Allen Consulting Group) (2009) Casinos and the Australian Economy. Available at the Australian Casino Association website: http://www.auscasinos.com/pdf/media/CasinosandtheAusEconomy.pdf (accessed 5 May 2012).
  • Anderson, J. E. (2005) Casino taxation in the United States, National Tax Journal, 58, 303–24.
  • Anderson, S. P., de Palma, A. and Kreider, B. (2001) Tax incidence in differentiated product oligopoly, Journal of Public Economics, 81, 173–92.
  • Benar, H. and Jenkins, G. P. (2008) The economics of casino taxation, Applied Economics, 40, 63–73.
  • Christiansen, E. (2005) The impacts of gaming taxation in the United States, AGA 10th Anniversary White Paper Series, American Gaming Association, Washington, DC.
  • Clotfelter, C. T. and Cook, P. J. (1989) Selling Hope: State Lotteries in America, Harvard University Press, Cambridge, MA.
  • Cook, P. J. and Clotfelter, C. T. (1993) The peculiar scale economies of lotto, American Economic Review, 83, 634–43.
  • Delipalla, S. and O’Donnell, O. (2001) Estimating tax incidence, market power and market conduct: the European cigarette industry, International Journal of Industrial Organization, 19, 885–908.
  • DICJ (Direcção de Inspecção e Coordenação de Jogos) (2012) Information. Available at http://www.dicj.gov.mo/web/cn/information/index.html (accessed 5 April 2012).
  • DSEC (Direcção dos Serviços de Estatística e Censos) (2009) Monthly Bulletin of Statistics, January issues of 2001 to 2009. Available at http://www.dsec.gov.mo/Statistic/Genral/MonthlyBulletinOfStatistics.aspx (accessed 5 April 2012).
  • DSEC (2012a) Time Series Database. Available at http://www.dsec.gov.mo/default.aspx (accessed 5 April 2012).
  • DSEC (2012b) Tourist Price Index. Available at http://www.dsec.gov.mo/Statistic/TourismAndServices/TouristPriceIndex.aspx (accessed 5 April 2012).
  • Eadington, W. R. (1984) The casino gaming industry: a study of political economy, Annals of the American Academy of Political and Social Sciences, 464, 23–35.
  • Fullerton, D. and Heutel, G. (2007) The general equilibrium incidence of environmental taxes, Journal of Public Economics, 91, 571–91.
  • Grinols, E. L. (1996) Incentives explain gambling’s growth, Forum for Applied Research and Public Policy, 11, 119–24.
  • Gruber, J. and Koszegi, B. (2004) A theory of government regulation of addictive bads: optimal tax levels and tax incidence for cigarette taxation, Journal of Public Economics, 88, 1959–87.
  • Gu, X. H. and Li, G. Q. (2009) Why do various gaming markets adopt different tax rates?, Journal of Gambling Business and Economics, 3, 65–88.
  • Gu, X. H., Li, G. Q. and Tam, P. S. (2013) Casino tourism, social cost and tax effects, International Gambling Studies, 13, 221–39.
  • Gu, X. H. and Tam, P. S. (2011) Casino taxation in Macao: an economic perspective, Journal of Gambling Studies, 27, 587–605.
  • Harberger, A. C. (1962) The incidence of the corporation income tax, Journal of Political Economy, 70, 215–40.
  • Kotlikoff, L. J. and Summers, L. H. (1987) Tax incidence, in Handbook of Public Economics, Vol. 2, Auerbach, A. J. and Feldstein, M. (Eds), Elsevier Science Publishers B.V, North-Holland, pp. 1043–1092.
  • Levitzky, I., Assane, D. and Robinson, W. (2000) Determinants of gaming revenue: extent of changing attitudes in the gaming industry, Applied Economic Letters, 7, 155–58.
  • Liu, X. M. and Wan, Y. K. (2011) An examination of factors that discourage slot play in Macau casinos, International Journal of Hospitality Management, 30, 167–77.
  • Mankiw, G. N. and Whinston, M. D. (1986) Free entry and social inefficiency, Rand Journal of Economics, 17, 48–58.
  • MB (Macau Business) (2012) Gaming Results (various issues). Available at Macau Business website: http://www.macaubusiness.com/ (accessed 5 June 2012).
  • Mieszkowski, P. (1967) On the theory of tax incidence, Journal of Political Economy, 75, 250–62.
  • Musgrave, R. A. and Musgrave, P. B. (1989) Public Finance in Theory and Practice, McGraw-Hill Book Company, New York, NY.
  • Pereira, L. (2007) Financing Macau, Macau Business, August, 108–10.
  • Poterba, J. M. (1989) Lifetime incidence and the distributional burden of excise taxes, American Economic Review, 79, 325–30.
  • Smith, J. (2000) Gambling taxation: public equity in the gambling business, Australian Economic Review, 33, 120–44.
  • Varian, H. R. (2003) Intermediate Microeconomics: A Modern Approach, 6th edn, W.W. Norton & Company, New York, NY.
  • Walker, D. M. (1999) Legalized casino gambling and export base theory of economic growth, Gaming Law Review, 3, 157–63.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.