Can gambling taxes be a source of revenue for development, or are they simply another tool for corrupt officials to enrich themselves? Imagine a scenario where a significant portion of this tax revenue gets diverted away from public services and into the pockets of a few.  Such a scenario would undermine the very purpose of taxation.

The concern about corruption in developing countries plagued by embezzlement is well-founded.  Without strong institutions and transparent governance, tax revenue can become a target for exploitation. However, dismissing taxation entirely throws away a potential source of income for public services.  This revenue could be used to improve education, healthcare, and infrastructure, benefiting everyone.