Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/186060 
Authors: 
Year of Publication: 
2016
Citation: 
[Journal:] Swiss Journal of Economics and Statistics [ISSN:] 2235-6282 [Volume:] 152 [Issue:] 3 [Publisher:] Springer [Place:] Heidelberg [Year:] 2016 [Pages:] 193-208
Publisher: 
Springer, Heidelberg
Abstract: 
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.
Subjects: 
gambling taxes
inequity
regressivity
incidence
JEL: 
H22
D63
I14
I18
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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