Vidal-Puga, Juan J. - In: SERIEs : Journal of the Spanish Economic Association 8 (2017) 2, pp. 145-175
We analyze the effect of taxation in the online sport betting market. A relevant characteristic of this market is its … negligible marginal cost on bet volume. Taxation can be on gross profit (Gross Profit Tax) or on volume (General Betting Duty …). We model the two most popular online sport betting bets: fixed-odds and spread, as compared with another traditional …