Gambling as a Base for Hypothecated Taxation : (Record no. 14676)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01511naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 6012416355217 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160602.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 060124s2006 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | PICKERNELL, David; BROWN, Kerry; WORTHINGTON, Andrew; CRAWFORD, Mary |
| 9 (RLIN) | 23134 |
| 245 10 - TITLE STATEMENT | |
| Title | Gambling as a Base for Hypothecated Taxation : |
| Remainder of title | the UK's national lottery and electronic gaming machines in Australia |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford : |
| Name of publisher, distributor, etc. | Blackwell Publishing , |
| Date of publication, distribution, etc. | June 2004 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Gambling is now a large revenue source for many governments due to its ease of implementation, popular appeal and the high real tax rate it can bear (up to 40%). It is often promoted by spending on 'good causes' designated as 'additional' to existing government activity. This article examines the UK's National Lottery and Electronic Gaming Machines (EGMs) in Queensland, Australia and shows that, in both cases, gambling taxes are often diverted into education, health and social and economic development and therefore potentially substitute for taxation raised elsewhere in the economy. In addition, there is evidence that gambling's taxation implications (against income) are doubly regressive, taking disproportionately from lower income groups and giving to those better off |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Money & Management |
| Related parts | 24, 3, p. 167-174 |
| Place, publisher, and date of publication | Oxford : Blackwell Publishing , June 2004 |
| International Standard Serial Number | ISSN 0954-0962 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20060124 |
| Operator's initials, OID (RLIN) | 1635^b |
| Cataloger's initials, CIN (RLIN) | Analuiza |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20060124 |
| Operator's initials, OID (RLIN) | 1637^b |
| Cataloger's initials, CIN (RLIN) | Analuiza |
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