期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2014
卷号：9
期号：1
出版社：Australasian Tax Teachers Association
摘要：This article considers equity in the interactions between charities, electronic gaming machine (‘EGM’) operators and government, both in the technical sense, as used in taxation theory, and in the sense of overall justice in society. First, the New Zealand context of charity, gambling and government is sketched. An overview of relevant law and taxation is given, and the connections between charities, gambling and the tax-redistribution system outlined. Second, equity (horizontal and vertical) as used in taxation theory, is applied to EGM taxation. Another facet of fairness — geographical equity — is noted. Third, a broad concept of equity as overall justice in society is applied to the interactions between charity, gambling and government. It is concluded that governments’ and charities’ collusion with EGM operators is inequitable and morally indefensible.
