EU countries are autonomous in the way they organise their gambling services, as long as they comply with the fundamental freedoms established under the Treaty on the Functioning of the European Union (TFEU), as interpreted by the Court of Justice of the European Union. The legal age for gambling within the European Union is 18 years. Every player that registers on an online platform needs verification in many parts of the region. There are some exceptions where National lotteries permit 16 year olds to take part. Gambling in the EU is a business that requires a lot of details to be taken into account. They include legislative peculiarities of a specific country, as well as need to obtain a particular gambling license depending on the jurisdiction.
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The paper reviews the case for special taxes on gambling services from a traditional public-finance perspective. Evidence suggests that high taxes are likely to hurt recreational consumers badly while not necessarily mitigating problem play. Taxes on gambling are also shown to be regressive, particularly when considered in combination with alcohol and tobacco duties. Finally the paper discusses the feasibility of taxing gambling when there is ready access to extraterritorial supply.
Journal Information
FinanzArchiv founded in 1884, refounded as 'Neue Folge' in 1932. The FinazArchiv deals with all aspects of public finance. Special emphasis is on German and foreign fiscal and tax policy.http://www.mohr.de/en/journals/economics/finanzarchiv-fa/journal.html
Publisher InformationThe Mohr Siebeck Publishing Company, www.mohr.de, founded in 1801, publishes monographs, series and journals in the fields of theology, Jewish studies, religious studies, philosophy, sociology, history, law and economics. The authors of this renowned publishing company include scholars and researchers who are known throughout the entire world.Mohr Siebeck's oldest journal is the Archiv für die civilistische Praxis founded in 1821. In addition to the predominantly German-language journals, Mohr Siebeck also publishes two English-language journals in economics, the FinanzArchiv/Public Finance Analysis (founded as Finanzarchiv in 1884) and the Journal of Institutional and Theoretical Economics, (founded as Zeitschrift für die gesamte Staatswissenschaft in 1844). Another English-language journal is Jewish Studies Quarterly (founded in 1993). Many other journals have a high proportion of English-language articles, e.g. Archiv des Völkerrechts (founded in 1948), Early Christianty (founded in 2010), and Rabels Zeitschrift für ausländisches und internationals Privatrecht (founded in 1927).
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The paper reviews the case for special taxes on gambling services from a traditional public-finance perspective. Evidence suggests that high taxes are likely to hurt recreational consumers badly while not necessarily mitigating problem play. Taxes on gambling are also shown to be regressive, particularly when considered in combination with alcohol and tobacco duties. Finally the paper discusses the feasibility of taxing gambling when there is ready access to extraterritorial supply.
Journal InformationFinanzArchiv founded in 1884, refounded as 'Neue Folge' in 1932. The FinazArchiv deals with all aspects of public finance. Special emphasis is on German and foreign fiscal and tax policy.http://www.mohr.de/en/journals/economics/finanzarchiv-fa/journal.html
Publisher InformationThe Mohr Siebeck Publishing Company, www.mohr.de, founded in 1801, publishes monographs, series and journals in the fields of theology, Jewish studies, religious studies, philosophy, sociology, history, law and economics. The authors of this renowned publishing company include scholars and researchers who are known throughout the entire world.Mohr Siebeck's oldest journal is the Archiv für die civilistische Praxis founded in 1821. In addition to the predominantly German-language journals, Mohr Siebeck also publishes two English-language journals in economics, the FinanzArchiv/Public Finance Analysis (founded as Finanzarchiv in 1884) and the Journal of Institutional and Theoretical Economics, (founded as Zeitschrift für die gesamte Staatswissenschaft in 1844). Another English-language journal is Jewish Studies Quarterly (founded in 1993). Many other journals have a high proportion of English-language articles, e.g. Archiv des Völkerrechts (founded in 1948), Early Christianty (founded in 2010), and Rabels Zeitschrift für ausländisches und internationals Privatrecht (founded in 1927).
Rights & UsageThis item is part of JSTOR collection
For terms and use, please refer to our Terms and Conditions
FinanzArchiv / Public Finance Analysis © 2008 Mohr Siebeck GmbH & Co. KG
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Gambling Law European Union
Gambling European Union News
