Neue Ordnung, neues Glück? Ordnungs- und fiskalpolitische Aspekte des deutschen Sportwettenmarkts

The German sports betting market has traditionally been characterised by highly controversial regulation that includes a strong role for public actors and strict limitations for public companies. This paper explores recent developments in the regulation of sports betting in Germany and provides a simple theoretical analysis of its legitimacy. The paper then focuses on the taxation of sport betting, one of the most disputed matters, and provides an overview of the consequences of the new taxation regime introduced in 2012 as well as a comparison of the German situation with that of other European countries.