The Topsy-Turvy Sharing of the Gaming Tax Field in Canada, 1970-2010: Provincial Payments, Federal Withdrawal

23 Pages Posted: 28 Sep 2012

See all articles by Étienne Desjardins

Étienne Desjardins

University of Montreal

Mélina Longpré

University of British Columbia (UBC)

François Vaillancourt

Center for Interuniversity Research and Analysis on Organization (CIRANO)

Date Written: August 28, 2012

Abstract

The purpose of this paper is to present the various forms (administrative, political and fiscal) and the various types (deconcentration, delegation, devolution) of decentralization. We highlight the strength and weaknesses of these various forms of decentralisation, as well as examine the specific aspects of their implementation. We divide this text into three sections, based on the following questions : “What is decentralisation?”, “How do we choose the type of decentralisation we want?” and “How do we manage decentralisation?”

Keywords: Lottery, Gaming revenues, fiscal federalism, Canada

Suggested Citation

Desjardins, Étienne and Longpré, Mélina and Vaillancourt, François, The Topsy-Turvy Sharing of the Gaming Tax Field in Canada, 1970-2010: Provincial Payments, Federal Withdrawal (August 28, 2012). CIRANO - Scientific Publications 2012s-21, Available at SSRN: https://ssrn.com/abstract=2153740 or http://dx.doi.org/10.2139/ssrn.2153740

Étienne Desjardins

University of Montreal ( email )

C.P. 6128 succursale Centre-ville
Montreal, Quebec H3C 3J7
Canada

Mélina Longpré

University of British Columbia (UBC) ( email )

2329 West Mall
Vancouver, British Columbia BC V6T 1Z4
Canada

François Vaillancourt (Contact Author)

Center for Interuniversity Research and Analysis on Organization (CIRANO) ( email )

2020 rue University, 25th floor
Montreal H3C 3J7, Quebec
Canada

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