Taxing Gambling Machines to Enhance Tourism

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Leighton Vaughan Williams
Thomas A. Garrett
David Paton


Gambling machines are a key component of global gambling tourism. The taxation of these machines is a highly controversial area of policy debate involving tensions between industry profitability, economic growth and government revenue. We present the background and context to the debate around the optimal taxation of gambling machines, and reach conclusions and recommendations based on the recent and extended literature as to the best way to tax gambling machines in order to enhance tourism. These recommendations provide guidance for jurisdictions in which gambling tourism is a significant actual or potential source of public revenue.

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