This article analyses government policy on gambling-associated harm and gambling taxation. Because of the variety in forms of gambling, and the consequent implausibility of a single formulation for gambling taxation, focus is restricted to 'pokie' or electronic gaming machine ('EGM') policy and law. First, the potential harmfulness of EGMs for individuals, their families and communities is established. Second, an outline is provided of EGM taxation in New Zealand and relevant duties and levies are considered from different theoretical perspectives. Third, the role of government, in particular its taxation function, is considered in validating gambling and, conversely, in mitigating harm. Finally, conclusions are drawn and tentative policy recommendations made. While jurisdictionally specific to New Zealand, the article also refers to overseas research, law and policy.
Barrett, J., & Veal, J. (2013). ‘Pokie Machines Ruined My Brother': Gambling Associated Harm from a New Zealand Policy Perspective. Journal of Applied Law and Policy, 2013, 12-24. Available at http://business.curtin.edu.au/local/docs/Barrett_Veal_Gambling-Associated_Harm.pdf