Swiss Journal of Economics and Statistics

, Volume 152, Issue 3, pp 193–208 | Cite as

On the Regressivity of Gambling Taxes in Switzerland

  • Dimitri Kohler
Open Access


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.


Gambling taxes inequity regressivity incidence 


H22 D63 I14 I18 


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Copyright information

© Swiss Society of Economics and Statistics 2016

Authors and Affiliations

  1. 1.Swiss Health Observatory, ObsanNeuchâtelSwitzerland

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