A Policy Response to the E‐Commerce Revolution: The Case of Betting Taxation in the UK
分析英国1990年代因国家彩票、网络赌博和欧盟贸易壁垒减少而改革博彩税的经济逻辑，说明从按投注额征税改为按毛利润征税的广泛影响。
Several environmental changes in the 1990s – including the introduction of a national lottery, the rise of Internet gambling, and the reduction of trade barriers within the EU – induced the UK government to initiate a large-scale review of betting duty. As a result of this review, the government recently announced a significant reduction in betting taxes. They also decided to replace the current general betting duty (GBD), levied as a proportion of betting stakes, with a gross profits tax (GPT), based on the net revenue of bookmakers. We examine the economic rationale behind these decisions and demonstrate how these tax changes have broad implications regarding optimal levels of taxation for other sources of government revenue.