Gu, Xinhua; Tam, Pui Sun - In: Journal of Gambling Business and Economics 8 (2014) 1, pp. 53-71
This study shows that whether a tax is heavy for local casinos in terms of economy-wide efficiency hinges on how much of the tax can be passed on to tourists. The division of the tax burden between casinos and tourists is affected by the relative elasticity of demand versus supply and...
