On the Regressivity of Gambling Taxes in Switzerland
Summary 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...
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| Format: | Article |
| Language: | English |
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SpringerOpen
2016-01-01
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| Series: | Swiss Journal of Economics and Statistics |
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| Online Access: | http://link.springer.com/article/10.1007/BF03399426 |
| _version_ | 1818361376701153280 |
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| author | Dimitri Kohler |
| author_facet | Dimitri Kohler |
| author_sort | Dimitri Kohler |
| collection | DOAJ |
| description | Summary 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. |
| first_indexed | 2024-12-13T21:15:42Z |
| format | Article |
| id | doaj.art-adf5b0f240b3431c9768fb931951c2cc |
| institution | Directory Open Access Journal |
| issn | 2235-6282 |
| language | English |
| last_indexed | 2024-12-13T21:15:42Z |
| publishDate | 2016-01-01 |
| publisher | SpringerOpen |
| record_format | Article |
| series | Swiss Journal of Economics and Statistics |
| spelling | doaj.art-adf5b0f240b3431c9768fb931951c2cc2022-12-21T23:31:14ZengSpringerOpenSwiss Journal of Economics and Statistics2235-62822016-01-01152319320810.1007/BF03399426On the Regressivity of Gambling Taxes in SwitzerlandDimitri Kohler0Swiss Health Observatory, ObsanSummary 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.http://link.springer.com/article/10.1007/BF03399426Gambling taxesinequityregressivityincidence |
| spellingShingle | Dimitri Kohler On the Regressivity of Gambling Taxes in Switzerland Swiss Journal of Economics and Statistics Gambling taxes inequity regressivity incidence |
| title | On the Regressivity of Gambling Taxes in Switzerland |
| title_full | On the Regressivity of Gambling Taxes in Switzerland |
| title_fullStr | On the Regressivity of Gambling Taxes in Switzerland |
| title_full_unstemmed | On the Regressivity of Gambling Taxes in Switzerland |
| title_short | On the Regressivity of Gambling Taxes in Switzerland |
| title_sort | on the regressivity of gambling taxes in switzerland |
| topic | Gambling taxes inequity regressivity incidence |
| url | http://link.springer.com/article/10.1007/BF03399426 |
| work_keys_str_mv | AT dimitrikohler ontheregressivityofgamblingtaxesinswitzerland |