Abstract
Abstracts This paper examines taxation of gambling in Australia am) shows the proportions of taxation that each State receives. An interstate comparison of the components of gambling taxes is undertaken and some reasons for the differences between States arc given such as the contributions to hospitals and the staid nature of residents of some other States. Taxation of gambling in NSW is examined in some depth and lottery revenue is used as an illustration of the growth, decline and resurgence of this taxation source. This paper shows the declining tax rate from lotteries since the middle 1940s to the early 1980s and the dramatic re-emergcnce of lottery revenue as a taxation source since the introduction of Instant Lotteries in NSW.
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