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Gambling markets have grown rapidly for the last few decades. As a result, gambling is also a very important and common source of tax income for many governments these days. This raises a question about the overall fairness of the gambling taxation systems. In this paper, we aim to study the tax incidence of gambling in Finland. First, we analyse who are the expected payers of the gambling taxes and second, who are expected to be the receivers of the gambling-tax based contributions. In the first part of the study, we analyse the demographic incidence of gambling taxation by using the Finnish gambling 2015 population survey combined with registry based variables. Our data contains 3776 individuals. In the second part of the study, we use data of county level gambling-taxation based contributions to different organisations to analyse how the gambling expenditures are distributed back to citizens in a form of public spending. This study shows that different socio-demographic factors have diverse association with the decisions whether or how much to gamble. The results also suggest that more disadvantaged, i.e. lower income, less educated and rural area living, individuals are expected to be the "losers" of the Finnish gambling taxation system. In other words, the Finnish gambling system is found to be regressive by nature. [ABSTRACT FROM AUTHOR]

Aims: Population-based gambling surveys provide important information about gambling frequency, problems, attitude and opinions of the general population. This information can be used by social and health care professionals, service providers and policy makers. However, low response rates may cause biased findings. The aim was to define the profile of non-respondents in the Finnish Gambling 2015 survey. Methods : The survey sample (N = 7400) was obtained from the national Population Information System and the survey was conducted using computer-assisted telephone interviews (response rate 62%). The study sample including individuals aged 18–74 was linked to administrative registers to obtain socio-demographic information (sex, age, marital status, education, socio-economic status, net income, residential area) about the respondents and the non-respondents. Register-based information was used to build a non-respondent profile for the survey. Results : The non-response was more prevalent among women, 18- to 24-year-olds, non-married, individuals with primary education, unemployed (vs. self-employed and students) and residents in urban areas. When net income was added to the model, the associations of women and unemployed (vs. self-employed) with non-response became non-significant, while the non-response was more prevalent among the lowest quintile of net income. Conclusions : Socio-economic position was associated with lower response rate which may cause bias while studying gambling behaviour of socio-economically vulnerable individuals. Obtaining additional auxiliary information through record linkage to administrative registers and use of more sophisticated methods for controlling bias caused by non-response, such as multiple imputation, would offer information about the impact of non-response to the results related to gambling and gambling problems. [ABSTRACT FROM AUTHOR]

Aims To investigate gambling expenditure and its relationship with socio-demographics, health-related correlates and past-year gambling behaviour. Design Cross-sectional population survey. Setting Population-based survey in Finland. Participants Finnish people aged 15-74 years drawn randomly from the Population Information System. The participants in this study were past-year gamblers with gambling expenditure data available ( n = 3251, 1418 women and 1833 men). Measurements Expenditure shares, means of weekly gambling expenditure (WGE, €) and monthly gambling expenditure as a percentage of net income (MGE/NI, %) were calculated. The correlates used were perceived health, smoking, mental health [Mental Health Inventory (MHI)-5], alcohol use [Alcohol Use Disorders Identification Test (AUDIT)-C], game types, gambling frequency, gambling mode and gambling severity [South Oaks Gambling Screen (SOGS)]. Findings Gender (men versus women) was found to be associated significantly with gambling expenditure, with exp(β) = 1.40, 95% confidence interval (CI) = 1.29, 1.52 and P < 0.005 for WGE, and exp(β) = 1.39, 95% CI = 1.27, 1.51 and P < 0.005 for MGE/NI. All gambling behaviour correlates were associated significantly with WGE and MGE/NI: gambling frequency (several times a week versus once a month/less than monthly, exp(β) = 30.75, 95% CI = 26.89, 35.17 and P < 0.005 for WGE, and exp(β) = 31.43, 95% CI = 27.41, 36.03 and P < 0.005 for MGE/NI), gambling severity (probable pathological gamblers versus non-problem gamblers, exp(β) = 2.83, 95% CI = 2.12, 3.77 and P < 0.005 for WGE, and exp(β) = 2.67, 95% CI = 2.00, 3.57 and P < 0.005 for MGE/NI) and on-line gambling (on-line and land-based versus land-based only, exp(β) = 1.35, 95% CI = 1.24, 1.47 and P < 0.005 for WGE, and exp(β) = 1.35, 95% CI = 1.24, 1.47 and P < 0.005 for MGE/NI). Conclusions In Finland, male gender is associated significantly with both weekly gambling expenditure and monthly gambling expenditure related to net income. People in Finland with lower incomes contribute proportionally more of their income to gambling compared with middle- and high-income groups. [ABSTRACT FROM AUTHOR]