The paper proposes a simple and innovative methodology for measuring the incidence of gambling expenditure in countries … merging data on the geographical location of gambling outlets, together with residents' socio-economic and demographic … results and yields a measure of -0.42, which implies that the implicit tax associated with gambling is highly regressive. …

outlets in Israel for two years (2015-2016), I find that gambling revenue spikes at social security paydays. The estimation …

The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for … extent the conclusions of some studies change if some alternative indicator for the tax burden on labour is employed. We … indicator for the tax burden on labour is also shown to affect the conclusions of some well-known empirical models. …

This paper shows that households with positional concerns and convex status utility use gambling to attempt … results strongly indicate that households who care about status are more likely to participate in gambling and invest more in … gambling, while they save less. In addition, results regarding socio-economic and demographic characteristics are reported. For …