Purpose: The authors have systematically reviewed 534 corporate social responsibility communication (CSRC) papers, updating the current debate about the ontological and epistemological paradigms that characterize the field, and providing evidence of the interactions between these paradigms and...

Beginning with the 1990’s, the gaming services sector has undergone several changes that have induced governments to review gambling taxes. We examine the economic rationale behind actual and prospected reforms, comparing different tax instruments with respect to their incidence.

The gaming sector has recently been characterized by a process of liberalization and technological innovation, which has increased the number of available products and operators, thus increasing the degree of market competition. On the fiscal side, the effect of these changes has been the...