000			01511naa a2200181uu 4500
001			6012416355217
003			OSt
005			20190211160602.0
008			060124s2006 xx ||||gr |0|| 0 eng d
100	1		_aPICKERNELL, David; BROWN, Kerry; WORTHINGTON, Andrew; CRAWFORD, Mary _923134
245	1	0	_aGambling as a Base for Hypothecated Taxation : _bthe UK's national lottery and electronic gaming machines in Australia
260			_aOxford : _bBlackwell Publishing , _cJune 2004
520	3		_aGambling 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	0	8	_tPublic Money & Management _g24, 3, p. 167-174 _dOxford : Blackwell Publishing , June 2004 _xISSN 0954-0962 _w
942			_cS
998			_a20060124 _b1635^b _cAnaluiza
998			_a20060124 _b1637^b _cAnaluiza
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c14676 _d14676
041			_aeng