Legalized Gambling : an Overview
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Relationship Between Tax and Price and Global Evidence
Relationship between tax and price and global evidence Introduction Taxes on tobacco products are often a significant component of the prices paid by consumers of these products, adding over and above the production and distribution costs and the profits made by those engaged in tobacco product manufacturing and distribution. The relationship between tax and price is complex. Even though tax increase is meant to raise the price of the product, it may not necessarily be fully passed into price increase due to interference by the industry driven by their profit motive. The industry is able to control the price to certain extent by maneuvering the producer price and also the trade margin through transfer pricing. This presentation is devoted to the structure of taxes on tobacco products, in particular of excise taxes. Outline Tax as a component of retail price Types of taxes—excise tax, import duty, VAT, other taxes Basic structures of tobacco excise taxes Types of tobacco excise systems Tax base under ad valorem excise tax system Comparison of ad valorem and specific excise regimes Uniform and tiered excise tax rates Tax as a component of retail price Domestic product Imported product VAT VAT Import duty Total tax Total tax Excise tax Excise tax Wholesale price Retail Retail price Retail & retail margin Wholesale Producer Producer & retail margin Industry profit Importer's profit price CIF value Cost of production Excise tax, import duty, VAT and other taxes as % of retail price of the most sold cigarettes brand, 2012 Total tax -
“Online Gambling in the EU: from Data Protection to Gambler Protection" Presentata Da: Dusan Pavlovic
Alma Mater Studiorum – Università di Bologna in collaborazione con LAST-JD Consortium Università degli studi di Torino Universitat Autonoma de Barcelona Mykolas Romeris University Tilburg University DOTTORATO DI RICERCA IN Erasmus Mundus Joint International Doctoral Degree in Law, Science and Technology Ciclo 29 – A.Y. 2013/2014 Settore Concorsuale di afferenza: 12H3 Settore Scientifico disciplinare: IUS20 Titolo tesi “Online gambling in the EU: from data protection to gambler protection" Presentata da: Dusan Pavlovic Coordinatore Supervisore Prof. Giovanni Sartor Prof. dr. Bert-Jaap Koops Co-Supervisore Dr. C.M.K.C. Cuijpers Esame finale anno 2018 1 Online gambling in the EU: from data protection to gambler protection Proefschrift ter verkrijging van de graad van doctor aan Tilburg University op gezag van de rector magnificus, prof.dr. E.H.L. Aarts, en Università di Bologna op gezag van de rector magnificus, prof.dr. F. Ubertini, in het openbaar te verdedigen ten overstaan van een door het college voor promoties aangewezen commissie in de Ruth First zaal van Tilburg University op dinsdag 26 juni 2018 om 16.00 uur door Dušan Pavlović geboren te Niš, Servië 2 Alma Mater Studiorum – Università di Bologna in partnership with LAST-JD Consortium Università degli studi di Torino Universitat Autonoma de Barcelona Mykolas Romeris University Tilburg University PhD PROGRAMME IN Erasmus Mundus Joint International Doctoral Degree in Law, Science and Technology Ciclo 29 – A.Y. 2013/2014 Settore Concorsuale di afferenza: 12H3 Settore Scientifico disciplinare: IUS20 Title “Online gambling in the EU: from data protection to gambler protection" Submitted by: Dusan Pavlovic The Phd Programme Coordinator Supervisor Prof. -
Lottery Gambling and Addiction: an Overview of European Research Mark D
Lottery gambling and addiction: An overview of European research Mark D. Griffiths and Richard T.A. Wood Psychology Division Nottingham Trent University Address for written correspondence: Psychology Division, Nottingham Trent University, Burton Street, Nottingham, NG1 4BU, United Kingdom. Address for written e-mail correspondence: [email protected] [email protected] The authors would like to thank all the people who provided information in the compiling of this study. Lottery gambling and addiction: An overview of European research This report is the first in a series of papers to concentrate on gambling in Europe. The focus of this first report is lottery gambling (including scratchcards and video lottery terminals) across Europe in relation to addiction and other social impacts. We are well aware that the picture we present in this first report is incomplete as there is very little in the established peer-reviewed research literature on the social impact of lottery gambling. It is hoped that this report will provide the starting basis for others in both the academic and gambling industry communities to "fill in the gaps". Compiling this report has not been easy for a number of reasons. These all have a bearing on the conclusions that we make at the end. The areas of concern that that we would like to raise at the outset include: - The diverse quality and variety of sources used: This report has been compiled using the small amount of academic literature, academic conference papers, annual gaming reports, market research reports, lottery website information, and personal communications. A major weakness of the information that we have gathered in this report stems from the fact that a lot of it is what we would call "grey literature" that is not published in peer-reviewed academic journals and has therefore not come under the scrutiny of peers in the field. -
A Global Philanthropy Legal Environment Index
Rules to Give By A Global Philanthropy Legal Environment Index Initiated by Nexus; legal research conducted by McDermott Will & Emery LLP; analysis provided by Charities Aid Foundation, Nexus and McDermott Will & Emery LLP. Written by Elaine Quick Toni Ann Kruse Adam Pickering Contents Acknowledgments 4 About the Partners 5 Forewords 6 Rules to Give By Index Map 8 Executive Summary 10 Scope and Limitations of the Study 12 Scoring the Rules to Give By Index 14 Questions and Scoring 14 Exempt Countries 14 Analysis 15 Findings 17 Rules to Give By Index 17 Analyzing Index Scores 25 Income Level 26 Regional Breakdown 28 Non-Profit Organizations 30 Tax Exemption 30 Reporting Requirements 30 Impact of Legal Structure on Giving 33 Tax Incentives 34 Effectiveness of Tax Incentives for Individuals 38 Different Incentives for Corporations and Individuals 40 Estate Taxes and Incentives for Legacy Donations 41 Rules to Give By Index in Alphabetical Order 43 Rules to Give By Country Reports 51 Disclaimer 294 Rules to Give By: A Global Philanthropy Legal Environment Index 3 Nexus | McDermott Will & Emery | Charities Aid Foundation Acknowledgements Nexus would like to thank Alessandra Gregg, Clyde McConaghy, Elaine Quick, Yulya Spantchak, and Jonah Wittkamper. We are immensely grateful to McDermott Will & Emery LLP and the Charities Aid Foundation (“CAF”) for their dedication and the extensive resources they have committed to making this report possible. In particular we would like to thank Toni Ann Kruse, who led a team of over 70 attorneys at McDermott Will & Emery LLP in preparation of the Index to this report, and Adam Pickering at CAF, who led the analysis of the data compiled in the Index. -
Mapping the Online Gambling E-Servicescape: Impact of Virtual Atmospherics on the Gambler's Experience
UNLV Theses, Dissertations, Professional Papers, and Capstones 5-1-2013 Mapping the Online Gambling E-Servicescape: Impact of Virtual Atmospherics on the Gambler's Experience Brett Lillian Levine Abarbanel University of Nevada, Las Vegas Follow this and additional works at: https://digitalscholarship.unlv.edu/thesesdissertations Part of the E-Commerce Commons, Gaming and Casino Operations Management Commons, and the Psychology Commons Repository Citation Abarbanel, Brett Lillian Levine, "Mapping the Online Gambling E-Servicescape: Impact of Virtual Atmospherics on the Gambler's Experience" (2013). UNLV Theses, Dissertations, Professional Papers, and Capstones. 1792. http://dx.doi.org/10.34917/4478186 This Dissertation is protected by copyright and/or related rights. It has been brought to you by Digital Scholarship@UNLV with permission from the rights-holder(s). You are free to use this Dissertation in any way that is permitted by the copyright and related rights legislation that applies to your use. For other uses you need to obtain permission from the rights-holder(s) directly, unless additional rights are indicated by a Creative Commons license in the record and/or on the work itself. This Dissertation has been accepted for inclusion in UNLV Theses, Dissertations, Professional Papers, and Capstones by an authorized administrator of Digital Scholarship@UNLV. For more information, please contact [email protected]. MAPPING THE ONLINE GAMBLING E-SERVICESCAPE: IMPACT OF VIRTUAL ATMOSPHERICS ON THE GAMBLER’S EXPERIENCE By Brett Lillian Levine Abarbanel Bachelor of Science in Statistics Bachelor of Arts in Architectural Studies Brown University 2006 Master of Science in Hotel Administration University of Nevada, Las Vegas 2009 A dissertation submitted in partial fulfillment of the requirements for the Doctor of Philosophy in Hospitality Administration William F. -
Legal Framework and Current Situation Surrounding Gambling Practices in France
Legal framework and current situation surrounding gambling practices in France Jean-Michel Costes, French Monitoring Centre for Gambling (ODJ) International Conference Gambling in the Czech Republic and its New Regulatory Framework Praha Thursday 9th October 2014 1 Plan 2 Online •Introduction: legal framework of gambling in gambling in France France, a regulation strategy •Current situation surrounding gambling Introduction practices in France Offline gambling •Off line gambling Online gambling •On line gambling Conclusion •Conclusion [email protected] 8/10/2014 A new strategy: regulation vs. prohibition 3 The 12th of May 2010 France "opened the online gambling market to competition" in three areas: sports Online betting, horse course betting and poker gambling in France The new law: •entrusted the regulation of this market to an Introduction Offline independent administrative authority, ARJEL, which gambling grants approvals to operators and controls their Online gambling activity Conclusion •Set up an expert public centre, ODJ, in order to assess situation surrounding gambling practices in France [email protected] 8/10/2014 The legal framework of gamble in France has undergone a significant change in 2010. The 12th of May 2010 France opened a legal online gambling supply on three sectors: sports betting, horse course betting and poker 3 Legal situation before 2010 4 Gambling legal framework in France before 2010 Casinos Online Sports Horse gambling Lotteries (Tables games, in France betting racing Slot machines) Poker FDJ FDJ PMU -
Land in the Caribbean
Caribbean Land Policy Network LAND IN THE CARIBBEAN ISSUES OF POLICY, ADMINISTRATION AND MANAGEMENT IN THE ENGLISH- SPEAKING CARIBBEAN Edited by Dr. Allan N. Williams LAND IN THE CARIBBEAN PROCEEDINGS OF A WORKSHOP ON LAND POLICY, ADMINISTRATION AND MANAGEMENT IN THE ENGLISH-SPEAKING CARIBBEAN Edited by Allan Williams Email: [email protected] Special thanks to Jane Dennis for the final editing of this manuscript. All views, interpretations, recommendations, and conclusions expressed in this book are those of the authors and not necessarily those of the supporting or co-operating institutions. Verbatim copying of any part of this book is permitted, in any medium, provided that the copier gives a complete citation of the title, chapter, author and editor of the book, and provided that all copies made remain under these same terms and conditions which are conspicuously published on all copies. Hard copies of this book can be acquired from: Terra Institute 10900 Stanfield Road Blue Mounds, Wisconsin 53517 Email: [email protected] For further information about the Caribbean Land Policy Network, check the web site: www.terrainstitute.org or contact Caribbean Land Policy Network Steering Committee: Chairperson: Andrew Bishop, Commissioner of Land, Guyana (592) 227-2582 (ph) (592) 226-4052 (fx) [email protected] Secretary: Allan N. Williams (868) 624-2142 (ph) [email protected] Manuscript was prepared from digitised copy at the Land Tenure Center, University of Wisconsin-Madison, USA, for publication, October 2003. -
« On-Line Gambling in France »
8th EUROPEAN CONFERENCE ON GAMBLING STUDIES AND POLICY ISSUES « ON-LINE GAMBLING IN FRANCE » 14 – 17 September 2010 Radisson SAS Palais Hotel, Vienna, Austria Martina Barcaroli Member of the Paris and Rome Bars Conference on gambling, Vienna © Avv. Martina Barcaroli 1 16 September 2010 Table of contents I. AN INTRODUCTION TO THE NEW FRENCH LAW ON ON-LINE GAMBLING II. THE FRENCH MARKET BEFORE THE GAMBLING ACT OF MAY 12TH: WHY OPENING UP ? III. THE FRENCH GAMBLING MARKET IS AN ATTRACTIVE ONE: COMPARING WITH ITALY IN 2009 IV. THE ON-LINE GAMBLING MARKET IN FRANCE BEFORE THE OPENING UP: MONOPOLY VS. COMPETITION V. PICTURING TODAY’S FRENCH ON-LINE GAMBLING MARKET VI. THE FRENCH REGULATORY SCENARIO AFTER THE GAMBLING ACT : CONTROLLED EXPANSION VII. MAIN FEATURES OF THE FRENCH GAMBLIG ACT VIII. CONCLUSIONS Conference on gambling, Vienna © Avv. Martina Barcaroli 2 16 September 2010 I. An introduction to the new French law on on-line gambling (1/1) • The Law n° 2010-476 of May 12th 2010 (the « French Gambling Act ») on the opening to competition and the regulation of the on-line gambling sector is a partial revolution (it concernes only one part of the on-line gambling market). • Inspired by the Italian model • Introduces a system based upon three major axaes: i) Open to competition under strict public control through national licences (no mutual recognition) ii) Measures for chanelling illegal gambling into legal controlled gambling iii) Measures for protecting vulnerable gamblers • Today, after the green light of the EU Commission, the French regulatory system is a coplete one and amounts to a complex set of rules composed by the Law of May 12th PLUS 19 Government Decrees. -
Prudence and Controversy: the New York Public Library Responds to Post-War Anticommunist Pressures
City University of New York (CUNY) CUNY Academic Works Publications and Research Baruch College 2011 Prudence and Controversy: The New York Public Library Responds to Post-War Anticommunist Pressures Stephen Francoeur CUNY Bernard M Baruch College How does access to this work benefit ou?y Let us know! More information about this work at: https://academicworks.cuny.edu/bb_pubs/13 Discover additional works at: https://academicworks.cuny.edu This work is made publicly available by the City University of New York (CUNY). Contact: [email protected] 1 Prudence and Controversy: The New York Public Library Responds to Post-War Anticommunist Pressures Stephen Francoeur Baruch College [Post-print version accepted for publication in the September 2011 issue of Library & Information History. http://maney.co.uk/index.php/journals/lbh/] Abstract As the New York Public Library entered the post-war era in the late 1940s, its operations fell under the zealous scrutiny of self-styled ‗redhunters‘ intent upon rooting out library materials and staffers deemed un-American and politically subversive. The high point of attacks upon the New York Public Library came during the years 1947-1954, a period that witnessed the Soviet atomic bomb, the Berlin airlift, and the Korean War. This article charts the narrow and carefully wrought trail blazed by the library‘s leadership during that period. Through a reading of materials in the library archives, we see how political pressures were perceived and handled by library management and staff. We witness remarkable examples of brave defense of intellectual freedom alongside episodes of prudent equivocation. At the heart of the library‘s situation stood the contradictions between the principled commitments of individual library leaders and the practical political considerations underlying the library‘s viability. -
Credit Suisse First Boston Deutsche Bank the Date of This Offering Circular Is October 26, 2005
OFFERING CIRCULAR U.S.$200,000,000 Odebrecht Overseas Limited (Organized in the Commonwealth of The Bahamas) 9.625% Perpetual Notes Unconditionally Guaranteed by Construtora Norberto Odebrecht S.A. (Incorporated in the Federative Republic of Brazil) ______________ Odebrecht Overseas Limited, or OOL, is offering U.S.$200,000,000 aggregate principal amount of its 9.625 % perpetual notes. Interest on the notes will accrue at a rate of 9.625% per year. OOL will pay interest on the notes quarterly in arrears on March 22, June 22, September 22 and December 22 of each year, commencing on December 22, 2005. The notes will be unconditionally guaranteed by Construtora Norberto Odebrecht S.A., or CNO. OOL is an indirect wholly-owned subsidiary of CNO. The notes will be perpetual notes with no fixed final maturity date and will be repaid only in the event that OOL redeems the notes or upon acceleration due to an event of default, as described under “Description of the Notes.” The notes may, at the option of OOL, be redeemed, in whole but not in part, at 100% of their principal amount plus accrued interest and additional amounts, if any, on any interest payment date on or after September 22, 2010 or at any time upon the occurrence of specified events relating to Brazilian or Bahamian tax law, as set forth in this offering circular. The notes will be senior unsecured obligations of OOL ranking equal in right of payment with all of its other existing and future senior unsecured debt. The guarantee will be a senior unsecured obligation of CNO and subordinated to secured debt of CNO to the extent of such security. -
Tax Policy in the Bahamas
NEW DIRECTIONS IN BAHAMIAN ECONOMIC POLICY: SOME THOUGHTS ABOUT TAXATION Alvin Rabushka Senior Fellow Hoover Institution Stanford University (Economic Adviser, Securities Market Task Force) Speech Delivered to City Rotary Club Tuesday, May 13, 1997 Nassau, The Bahamas NEW DIRECTIONS IN BAHAMIAN ECONOMIC POLICY: SOME THOUGHTS ABOUT TAXATION Distinguished Rotarians and Invited Guests, It is said that "death and taxes are inevitable." The difference is that death occurs but once, while taxes are a daily affliction. Today, tomorrow, next week, and next month you will pay one or more of the following taxes: company fees and registration, motor vehicle tax, departure tax, import tax, stamp tax, export tax, property tax, payroll tax, and a raft of fees and charges. The import tax, which generates 63% of tax revenue and 57% of combined tax and non-tax revenue, is especially onerous. It shows up in the price of virtually everything you buy, whether directly in imported goods or indirectly in locally-produced goods that use imported materials (unless you live in Freeport). Make no mistake about it: The import tax is a massive sales tax that hits low-income Bahamians especially hard. If "death and taxes are inevitable," then new and higher taxes are equally inevitable. The coming years will see a higher ceiling on payroll taxes for the National Insurance Board, a new tax for a contributory unemployment insurance scheme, and yet another new tax for catastrophic health insurance. Despite what you may regard as heavy taxation in The Bahamas, by world standards your islands are both a "low tax" jurisdiction and a "tax haven." Bahamians pay about 20% percent of their national income to the government in one form or another, compared with much higher shares of 35-60% in the United States and Western Europe. -
Methods of Taxation in the Tax Havens. Examples of Taxation in the Bahamas, Bermuda and the Cayman Islands Enea Constantin
Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, Special Issue ECO-TREND 2015 – Performance, Competitiveness, Creativity METHODS OF TAXATION IN THE TAX HAVENS. EXAMPLES OF TAXATION IN THE BAHAMAS, BERMUDA AND THE CAYMAN ISLANDS ENEA CONSTANTIN, ASSOCIATE PROFESSOR, CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, ROMANIA, ENEA CONSTANTA, ASSOCIATE PROFESSOR, CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, ROMANIA, ROMANIA, [email protected] Abstract We should never trust appearances: "the drum, with all the noise it makes is not only filled with wind"[1]. This old oriental proverb perfectly illustrates our proposal regarding the "true false" tax havens. Only at the beginning of this century, learned before firms to exercise their activity in the national territory, returned to international trade. The continuous search for new outlets to escape the growing production, export them first and then they were implanted overseas sales platforms and then installing production. Zero Haven sites or havens with zero tax consisting essentially of small economies, the British colonies (Cayman Islands, British Virgin Islands), dependent territories of the Commonwealth (Bermuda) or territories became independent (Antigua, Bahamas 1963 or Vanuatu 1980). Our study will analyze tax havens most common: Bahamas, Bermuda or the Cayman Islands, where we find all models of reception that can be viewed in other areas zero-haven: International Business Companies (Antigua, the Virgin Islands, Nevis) exemption schemes to insurance companies or banks (Barbados, Vanuatu). The subject of tax evasion subject of much debate, targeting both the domestic economic space and the world. Unlike their concerns globally, domestic concerns to reduce tax evasion resumes, especially on taxation of small businesses, avoiding knowingly scope of tax havens.