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Das Wettmonopol in Deutschland : Status Quo und Reformansätze

Maschke, Mario; Schmidt, Ulrich - 2010

This paper focuses on the legal monopoly for sporting bets in Germany. We analyze the pricing behavior of the monopolist ODDSET and find that typical pricing inefficiencies on betting markets are reinforced under the monopoly. This result in conjunction with the decreasing tax revenue may...

Persistent link: https://www.econbiz.de/10003969386

Gambling Taxes

Walker, Douglas M. - 2018

When it comes to gambling taxes, house rules apply. State governments have the prerogative to decide whether to allow … lotteries or casinos to operate in their states. This chapter explores the expansion of legal gambling in the United States … Cities” across states and the internet. Key takeaways: (1) Increased competition in the gambling industry is a catalyst for …

Persistent link: https://www.econbiz.de/10012919953

Tax revenue forecast errors : wrong predictions of the tax base or the elasticity?

Göttert, Marcell; Lehmann, Robert - 2021 - This version: June 14, 2021

In this paper, we disentangle tax revenue forecast errors into influences stemming from wrong macroeconomic assumptions and false predictions of the elasticities linking the tax base to its corresponding tax type. Across six tax types and the overall tax sum for Germany, we find a heterogeneous...

Persistent link: https://www.econbiz.de/10012547029