Purpose: The purpose of this paper is to explore the challenges of countering fraud in Malta’s remote gaming industry. Design/methodology/approach: Six individuals from three major stakeholders in Malta’s remote gaming industry were interviewed for this study. Findings: The interviewees...

The exact measurement of the welfare costs of tax and price reform requires a detailed knowledge of individual preferences. Typically, first-order approximations of welfare costs are calculated avoiding detailed knowledge of substitution effects. The authors derive second-order approximations...