Taxing Gambling Machines To Enhance Public and Private Revenue
研究提出从按台许可费转向按毛利润征税的理论框架，并用英国赌博税改革数据验证，发现该转变增加了机器数量和收入，为赌博税制改革提供参考。
SUMMARY Electronic gambling (‘slot’) machines are a key component of the global gambling industry. We introduce a theoretical framework which shows that under reasonable assumptions, shifting from a per‐machine licence fee to a gross profits tax (GPT) on machine revenue can help to resolve policy tensions between industry profitability, economic growth and government revenue. We test the theory using data on recent changes to gambling taxation in the UK, in particular the move to a gross profits‐based Machine Games Duty (MGD). Our results reveal that the shift from licence fees to a revenue‐neutral MGD led to a significant increase in the number of machines, as predicted by the theory, and in machine revenue. These results provide useful guidance for all parties involved in the gambling taxation debate, especially those jurisdictions that are considering or are open to a change to their gambling tax system.