Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/186060 
Autor:innen: 
Erscheinungsjahr: 
2016
Quellenangabe: 
[Journal:] Swiss Journal of Economics and Statistics [ISSN:] 2235-6282 [Volume:] 152 [Issue:] 3 [Publisher:] Springer [Place:] Heidelberg [Year:] 2016 [Pages:] 193-208
Verlag: 
Springer, Heidelberg
Zusammenfassung: 
In this study, the author assesses whether the gambling tax in Switzerland is regressive using a large, representative sample of the population and the reported gambling expenditures of the Swiss Health Survey 2007 (SHS 07). To analyze the tax incidence, the Suits index was constructed. This result is supported by a regression analysis, which highlights the income elasticity of gambling expenditures. The two measures provide converging results and demonstrate the regressive pattern of the gambling tax in Switzerland. As such, this taxation structure contributes to increased income inequality in Switzerland.
Schlagwörter: 
gambling taxes
inequity
regressivity
incidence
JEL: 
H22
D63
I14
I18
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
157.38 kB





Publikationen in EconStor sind urheberrechtlich geschützt.