Słowa kluczowe
hazard
podatek od gier
teoria optymalnego opodatkowania
teoria podatku korekcyjnego
teorie ekonomii behawioralnej
podatek od gier
teoria optymalnego opodatkowania
teoria podatku korekcyjnego
teorie ekonomii behawioralnej
Jak cytować
Duda-Hyz, M. (2020). Legitymizacja podatku od gier – kierunki poszukiwań teoretycznej koncepcji. Ruch Prawniczy, Ekonomiczny I Socjologiczny, 82(2), 151–165. https://doi.org/10.14746/rpeis.2020.82.2.11
Liczba wyświetleń: 377
Liczba pobrań: 338
Abstrakt
Celem artykułu jest identyfikacja teorii ekonomicznych, w świetle których upatruje się uzasadnienia podatków od gier hazardowych przyjmujących postać selektywnych podatków obrotowych oraz konfrontacja założeń tych teorii ze specyfiką zjawiska, jakim jest hazard. W kolejnych częściach opracowania wskazano argumenty przemawiające za dodatkowym opodatkowaniem działalności polegającej na świadczeniu usług hazardowych, wynikające z teorii optymalnego opodatkowania, teorii korekcyjnego podatku ekologicznego oraz teorii ekonomii behawioralnej. Wskazano również główne kontrowersje i problemy aplikacyjne, jakie w kontekście specyfiki zjawiska hazardu i podatków od gier rodzą powyższe teorie.
Bibliografia
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Gu, X., Tam, P.S. (2014) The impacts of demand and supply elasticities on gambling tax choices. The Journal of Gambling Business and Economics 8(1): 53–71.
Harvey, P.J., Swayze, J.P., Walls, D.W. (2004). The revealed revenue effect of gambling taxation: logit analysis of better behaviour in a laboratory casino. International Journal of Management 21(4): 407–413.
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Harvey, P.J., Swayze, J.P., Walls, W.D. (2004). The revealed revenue effects of gambling taxation: logit analysis of better behavior in a laboratory casino. International Journal of Management 21(4): 407–414.
Heady, Ch. (2007). Optymalne opodatkowanie jako wskazówka dla polityki podatkowej, [w:] M.P. Devereux (red.), Efektywność polityki podatkowej. Warszawa: 56–65.
Hoffer, A.J., Shughart II, W.E., Thomas, M.D. (2014). Sin taxes and sindustry. revenue, paternalism and political interest. The Independent Review 19(1): 47–61.
Holmes Perkins, R. (2014). Salience and sin: designating taxes in the new sin era. Brigham Young University Law Review 1: 143–184.
Kahle, H., Willer, I. (2019). Die steuerliche Behandlung von Glücksspielen – ein Überblick, [w:] A. Wöhr, M. Wuketich (eds.), Multidisziplinäre Betrachtung des vielschichtigen Phänomens Glücksspiel. Festschrift zu Ehren des 65. Geburtstags von Prof. Dr. Tilman Becker. Wiesbaden: 141–164.
Kindt, J.W. (1998). Follow the money: gambling, ethics, and subpoenas. Annals of the American Academy of Political and Social Science 556: 85–97.
Kirchgässner, G. (2015). Soft paternalism, merit goods, and normative individualism. European Journal of Law and Economics. [Online] DOI 10.1007/s10657-015-9500-5.
Kohler, D. (2016). On the regressivity of gambling taxes in Switzerland. Swiss Journal of Economics and Statistics 152(3): 193–208.
Landers, J. (2008). What’s the potential impact of casino tax increases on wagering handle: estimates of the price elasticity of demand for casino gaming. Economics Bulletin 8(6): 1–15.
Landes, X. (2015). Why taxing consumption? Justification, objections and social cooperation, [w:] H.P. Gaisbauer, G. Schweiger, C. Sedmak (eds.), Philosophical Explorations of Justice and Taxation. National Global Issues. Cham–Heidelberk–New York–Dordrecht–London: 101–115.
Li G., Gu X., Wu, J. (2015). A trade based view on casino taxation: market conditions. Journal of Gambling Studies 31(2): 585–606.
Lorenzi, P. (2004). Sin taxes. Society 41(1): 59–65.
Lorenzi, P. (2006). The moral grounds of sin taxes. Society 44(1): 67–71.
Lorenzi, P. (2010). Taxing antisocial behavior for the common good. Society 47(4): 328–332.
Malawski, A. (2016). Teoria ekonomii czy ekonomia teoretyczna. Studia Metodologiczne 36: 175–198.
Marfels, Ch. (1997). Casino gaming and VLT gaming: substitution effect or supplementation effect? Gaming Law Review 1(3): 333–340.
Markus, J.P. (2016). La fiscalité des jeux d’argent et de hasard, archétype d’une fiscalité rédemptrice? Droits 1(63): 79–96.
Mazurek-Chwiejczak, M. (2014). Podatki ekologiczne. Acta Universitatis Lodziensis. Folia Oeconomica 1(209): 59–69
McCarten, W.J., Stotsky, J. (1995). Excise taxes, [w:] P. Shome (ed.), Tax Policy Handbook. Washington D.C.: 100–103.
McGee, R.W. (2004). The Philosophy of Taxation and Public Finance. Boston–Dordrecht–London.
Meich, B.F. (2008). The power to destroy: the psychology of gaming taxation. Gaming Law Review and Economics 12(5): 458–465.
Mizerski, D., Jolley, B., Mizerski, K. (2001). Disputing the “crack cocaine of gambling” label for electronic gaming machines, [w:] A. Blaszczynki (ed.), Culture and the Gambling Phenomenon. Proceedings of the 11th National Association for Gambling Studies Conference. Sydney: 276–283.
Nichols, M.W., Tosun, M.S. (2013). The elasticity of casino gambling, [w:] L.V. Williams, D.S. Siegel (eds.), The Oxford Handbook of the Economics of Gambling. Oxford: 37–51.
O’Donoghue, T., Rabin, M. (2006). Optimal sin taxes. Journal of Public Economics 90: 1825–1842.
Ofiarski, Z. (2013). Opodatkowanie działalności w zakresie urządzania loterii – reminiscencje z okresu II Rzeczypospolitej oraz czasy współczesne, [w:] C. Kosikowski (red.), Prawo skarbowe i prawo finansowe. Szkoły i uczniowie. Księga dedykowana pamięci Profesora Jerzego Lubowickiego. Białystok: 141–157.
Philander, K.S. (2013). A normative analysis of gambling tax policy. UNLV Gaming Research & Review Journal 17(2): 17–23.
Philander, K., Walker, D.M. (2012). William R. Eadington and the economics of gambling. UNLV Gaming Research & Review Journal 16(2): 9–17.
Siu, R. (2011). A conceptual reconsideration of price issues with casino gaming. Gaming Law Review and Economics 15(5): 267–277.
Shackelford, D.A., Shaviro, D.N., Slemrod, J. (2012). Taxation and the financial sector, [w:] J.S. Alworth, G. Arachi (eds.), Taxation and the Financial Crisis. Oxford: 148–171.
Swacha-Lech, M. (2012). Zagadnienie krótkowzroczności jednostek w kontekście decyzji dotyczących gromadzenia oszczędności. Annales Universitatis Mariae Curie-Skłodowska. Lublin–Polonia. Sectio H 46(4): 795–802.
Thalheimer, R., Ali, M.M. (2003). The demand for casino gaming. Applied Economics 35(8): 907–918.
Thomas, A.C., Sullivan, G.B., Allen, F.C.L. (2009). A theoretical model of EGN problem gambling: more than a cognitive escape. International Journal of Mental Health and Addiction 7: 97–107.
Thompson, W.N. (2010). Gambling taxes: the philosophy, the constitution and horizontal equity. Jeffrey S. Moorad Sports Law Journal 17(2): 1–32.
Thompson, W.N., Gazel, R., Rickman, D. (1997). Social and legal costs of compulsive gambling. Gaming Law Review 1(1): 81–89.
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Vermeed, V., van der Ploeg, R., Timmer, J.W. (2009). Taxes and the Economy: A Survey on the Impact of Taxes on Growth, Employment, Investment, Consumption and the Environment. Northampton.
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Becchetti, L., Bellucci, D., Rossetti, F. (2018). Gamblers, scratchers and their financial education. Economia Politica 35: 127–162.
Breen, R.B., Zimmerman, M. (2002). Rapid onset of pathological gambling in machine gamblers. Journal of Gambling Studies 18(1): 31–43.
Brüggemann, L. (2015). Die Besteuerung von Sportwetten im Rennwett- und Lotteriegesetz. Münster.
Campbell, C.S., Smith, G.J. (2003). Gambling in Canada – from vice to disease to responsibility: a negotiated history. Canadian Bulletin of Medical History 20(1): 121–149.
Chaloupka, F.J., Wakefield, M. (2001). Taxing tobacco: the impact of tobacco taxes on cigarette smoking and other tobacco use, [w:] R.L. Rabin, S.D. Sugarman (eds.), Regulating Tobacco. Oxford–New York: 39–66.
Clarke, H. (2002). Taxing sin: some economics of smoking, gambling and alcohol. The Melbourne Review 4(2): 30–36.
Clotfelter, Ch. (2005). Gambling taxes, [w:] S. Cnossen (ed.), Economics and Politics of Excise Taxation. Smoking, Drinking, Gambling, Polluting and Driving. Oxford: 82–114.
Collins, D., Lapsley, H. (2002). The social costs and benefits of gambling: an introduction to the economic issues. Journal of Gambling Studies 19(2): 123–148.
Congdon, W.J., Kling, J.R., Mullainathan, S. (2011). Policy and Choice. Public Finance through the Lens of Behavioral Economics. Washington, D.C.
Costes, J.M., Massin, S., Etiemble, J. (2014). Premičre évaluation de l’impact socio-économique des jeux d’argent et de hasard en France. Les notes de l’Observatoire des jeux 5: 1–5.
Cummings, J. (2010). Obesity and unhealthy consumption: the public policy case for placing a federal sin tax on sugary beverages. Seattle University Law Review 34: 273–298.
Diemer, G., Rodenberg, R.M. (2013). The economics of sports betting, [w:] L.V. Williams, D.S. Siegel (eds.), The Oxford Handbook of the Economics of Gambling. Oxford: 131–142.
Dowling, N., Smith, D., Thomas, T. (2005). Electronic gaming machines: are they the ‘crack cocaine’ of gambling? Addiction 100(1): 33–45.
Duda-Hyz, M. (2017). Loterie jako instrumenty pozyskiwania dochodów państwa w polskim prawie skarbowym w latach 1768–1871. Czasopismo Prawno-Historyczne 69(2): 89–109.
Eadington, W.R. (2003). Measuring costs from permitted gaming: concepts and categories in evaluating gambling’s consequences. Journal of Gambling Studies 19(2): 185–213.
Farrel, L. (2008). When welfare economics and gambling studies collide, [w:] M. Viren (ed.), Gaming in the New Market Environment. Hampshire–New York.
Forest, D. (2012). Online gambling: an economics perspective, [w:] R.J. Williams, R.T. Wood, J. Parke (eds.), Routledge International Handbook of Internet Gambling. Abington–New York 2012: 29–45.
Forrest, D., Gulley, D., Simmons, R. (2010). The relationship between betting and lottery play. Economic Inquiry 48(1): 26–38.
Frecknall-Hughes, J. (2015). The Theory, Principles and Management of Taxation: An Introduction. New York.
Frey, J.H. (1992). Gambling on sport: policy issues. Journal of Gambling Studies 8(4): 351–360.
Gallet, C.A. (2015). Gambling demand: a meta-analysis of the price elasticity. The Journal of Gambling Business and Economics 9(1): 12–22.
Gandullia, L., Leporatti, L. (2019). Distributional effects of gambling taxes: empirical evidence from Italy. The Journal of Economic Inequality 17: 565–590.
Godłów-Legiędź, J. (2013). Ekonomia Behawioralna: od koncepcji racjonalności do wizji ustroju ekonomicznego. Ekonomia 4: 24–41.
Grądalski, F. (2006). System podatkowy w świetle teorii optymalnego opodatkowania. Warszawa.
Grinols, E.L. (2004). Gambling in America. Costs and Benefits. Cambridge.
Gu, X., Li, G. (2008) Why do various gaming markets adopt different tax rates? The Journal of Gambling Business and Economics 3(1): 1–20.
Gu, X., Li, G. (2011). The general-equilibrium analysis of gaming taxes in different markets, [w:] N. Tsounis, A. Vlachvei, M. Gaetano, T. Monovasilis (eds.), International Conference on Applied Economics 2011. Perugia: 201–211.
Gu, X., Tam, P.S. (2014) The impacts of demand and supply elasticities on gambling tax choices. The Journal of Gambling Business and Economics 8(1): 53–71.
Harvey, P.J., Swayze, J.P., Walls, D.W. (2004). The revealed revenue effect of gambling taxation: logit analysis of better behaviour in a laboratory casino. International Journal of Management 21(4): 407–413.
Hetzer, N., Peichl, A. (2010). Steuerstrukturreform trotz leerer Kassen?! ifo Schnelldienst, ISSN 0018-974X, ifo Institut für Wirtschaftsforschung an der Universität München. München 63(1): 28–35.
Hannum R. C. (2013) A primer on the mathematics of gambling, [w:] L.V. Williams, D.S. Siegel (eds.), The Oxford Handbook of the Economics of Gambling. Oxford: 370–386.
Harvey, P.J., Swayze, J.P., Walls, W.D. (2004). The revealed revenue effects of gambling taxation: logit analysis of better behavior in a laboratory casino. International Journal of Management 21(4): 407–414.
Heady, Ch. (2007). Optymalne opodatkowanie jako wskazówka dla polityki podatkowej, [w:] M.P. Devereux (red.), Efektywność polityki podatkowej. Warszawa: 56–65.
Hoffer, A.J., Shughart II, W.E., Thomas, M.D. (2014). Sin taxes and sindustry. revenue, paternalism and political interest. The Independent Review 19(1): 47–61.
Holmes Perkins, R. (2014). Salience and sin: designating taxes in the new sin era. Brigham Young University Law Review 1: 143–184.
Kahle, H., Willer, I. (2019). Die steuerliche Behandlung von Glücksspielen – ein Überblick, [w:] A. Wöhr, M. Wuketich (eds.), Multidisziplinäre Betrachtung des vielschichtigen Phänomens Glücksspiel. Festschrift zu Ehren des 65. Geburtstags von Prof. Dr. Tilman Becker. Wiesbaden: 141–164.
Kindt, J.W. (1998). Follow the money: gambling, ethics, and subpoenas. Annals of the American Academy of Political and Social Science 556: 85–97.
Kirchgässner, G. (2015). Soft paternalism, merit goods, and normative individualism. European Journal of Law and Economics. [Online] DOI 10.1007/s10657-015-9500-5.
Kohler, D. (2016). On the regressivity of gambling taxes in Switzerland. Swiss Journal of Economics and Statistics 152(3): 193–208.
Landers, J. (2008). What’s the potential impact of casino tax increases on wagering handle: estimates of the price elasticity of demand for casino gaming. Economics Bulletin 8(6): 1–15.
Landes, X. (2015). Why taxing consumption? Justification, objections and social cooperation, [w:] H.P. Gaisbauer, G. Schweiger, C. Sedmak (eds.), Philosophical Explorations of Justice and Taxation. National Global Issues. Cham–Heidelberk–New York–Dordrecht–London: 101–115.
Li G., Gu X., Wu, J. (2015). A trade based view on casino taxation: market conditions. Journal of Gambling Studies 31(2): 585–606.
Lorenzi, P. (2004). Sin taxes. Society 41(1): 59–65.
Lorenzi, P. (2006). The moral grounds of sin taxes. Society 44(1): 67–71.
Lorenzi, P. (2010). Taxing antisocial behavior for the common good. Society 47(4): 328–332.
Malawski, A. (2016). Teoria ekonomii czy ekonomia teoretyczna. Studia Metodologiczne 36: 175–198.
Marfels, Ch. (1997). Casino gaming and VLT gaming: substitution effect or supplementation effect? Gaming Law Review 1(3): 333–340.
Markus, J.P. (2016). La fiscalité des jeux d’argent et de hasard, archétype d’une fiscalité rédemptrice? Droits 1(63): 79–96.
Mazurek-Chwiejczak, M. (2014). Podatki ekologiczne. Acta Universitatis Lodziensis. Folia Oeconomica 1(209): 59–69
McCarten, W.J., Stotsky, J. (1995). Excise taxes, [w:] P. Shome (ed.), Tax Policy Handbook. Washington D.C.: 100–103.
McGee, R.W. (2004). The Philosophy of Taxation and Public Finance. Boston–Dordrecht–London.
Meich, B.F. (2008). The power to destroy: the psychology of gaming taxation. Gaming Law Review and Economics 12(5): 458–465.
Mizerski, D., Jolley, B., Mizerski, K. (2001). Disputing the “crack cocaine of gambling” label for electronic gaming machines, [w:] A. Blaszczynki (ed.), Culture and the Gambling Phenomenon. Proceedings of the 11th National Association for Gambling Studies Conference. Sydney: 276–283.
Nichols, M.W., Tosun, M.S. (2013). The elasticity of casino gambling, [w:] L.V. Williams, D.S. Siegel (eds.), The Oxford Handbook of the Economics of Gambling. Oxford: 37–51.
O’Donoghue, T., Rabin, M. (2006). Optimal sin taxes. Journal of Public Economics 90: 1825–1842.
Ofiarski, Z. (2013). Opodatkowanie działalności w zakresie urządzania loterii – reminiscencje z okresu II Rzeczypospolitej oraz czasy współczesne, [w:] C. Kosikowski (red.), Prawo skarbowe i prawo finansowe. Szkoły i uczniowie. Księga dedykowana pamięci Profesora Jerzego Lubowickiego. Białystok: 141–157.
Philander, K.S. (2013). A normative analysis of gambling tax policy. UNLV Gaming Research & Review Journal 17(2): 17–23.
Philander, K., Walker, D.M. (2012). William R. Eadington and the economics of gambling. UNLV Gaming Research & Review Journal 16(2): 9–17.
Siu, R. (2011). A conceptual reconsideration of price issues with casino gaming. Gaming Law Review and Economics 15(5): 267–277.
Shackelford, D.A., Shaviro, D.N., Slemrod, J. (2012). Taxation and the financial sector, [w:] J.S. Alworth, G. Arachi (eds.), Taxation and the Financial Crisis. Oxford: 148–171.
Swacha-Lech, M. (2012). Zagadnienie krótkowzroczności jednostek w kontekście decyzji dotyczących gromadzenia oszczędności. Annales Universitatis Mariae Curie-Skłodowska. Lublin–Polonia. Sectio H 46(4): 795–802.
Thalheimer, R., Ali, M.M. (2003). The demand for casino gaming. Applied Economics 35(8): 907–918.
Thomas, A.C., Sullivan, G.B., Allen, F.C.L. (2009). A theoretical model of EGN problem gambling: more than a cognitive escape. International Journal of Mental Health and Addiction 7: 97–107.
Thompson, W.N. (2010). Gambling taxes: the philosophy, the constitution and horizontal equity. Jeffrey S. Moorad Sports Law Journal 17(2): 1–32.
Thompson, W.N., Gazel, R., Rickman, D. (1997). Social and legal costs of compulsive gambling. Gaming Law Review 1(1): 81–89.
Tresch, R.W. (2008). Public Sector Economics. New York.
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