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Australian gambling taxation

Smith, Julie P


Since ancient times, governments have regulated the extent and conditions under which gambling is permitted. Governments also developed an early financial interest in legalising gambling, realising that certain forms of gambling were a productive base for taxation. These dual roles of government as a social guardian, and as a gambling operator, place it under conflicting pressures to both encourage and discourage gambling. <p> However, regulating the fairness of games, and measures to ensure...[Show more]

CollectionsANU Research Publications
Date published: 1999
Type: Working/Technical Paper


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