The idea is backed by the head of Macau’s Association of Gaming and Entertainment Promoters. Wang Changbin, a scholar at the Gaming Teaching and Research Centre, a unit of the Macao Polytechnic Institute, told GGRAsia that the Macau government should consider lowering the city’s overall gaming tax. In addition, the government should consider imposing different tax rates for, respectively, mass-market gaming revenue and VIP gaming revenue, he added.
"The Macau government could look into Singapore’s model,” Wang told GGRAsia. The city state levies 15 % gaming tax on mass-market play and 5 % on VIP play, plus 7 % Goods and Services Tax in both cases, compared to Macau’s effective tax rate on gross gaming revenue of 39 %.
