Gambling Tax Regressivity The Case of Casinos - European ...

Anderson (2005)• This paper, presented at a previous EASGconference, addressed the issue– But Anderson suggests that researchers assumethat the D is vertical, not that the S is horizontal• He suggests that the legal restrictions ongambling create rents, and taxes can beseen as an attempt to capture the rents– This raises questions about the relevance ofregressivityWalker, Casino Tax Regressivity 20