ABSTRACT OF PAPER
Title: THE LOTTERY: A TAX? A FAIR TAX?
Author: Font De Villanueva Cecilia
In 1763 the government of Carlos III approved the creation of an official Lottery in Spain emulating the existing one in the Court of Naples. In the rest of Europe there also existed gambling of this nature which was ultimately providing large income to the state coffers. However, in spite of this official approval, gambling was not new. From ancient there had been diverse gambles and bets which morality had been questioned in numerous occasions by both civil legislation and religious canons. In the 16th century, Spanish authors from the School of Salamanca had already exposed their concerns on this subject. Along the present work we try to revise their arguments with the aim to determine, from the scholastic point of view, to what extent the lottery is a fair game and, therefore, if the profits obtained from it can be considered legitimate gains for the ones who acquire them.
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