For the USA, per capita revenue from state lotteries alone was about $46 in FY2000 (since per capita lottery sales were $144 and about 32 per cent of lottery sales went to state governments, as given in Table 4.2). Thus the actual per capita figure would be at least $60. Similarly, Canada’s lotteries were not counted in the OECD numbers. By contrast, the per capita figure given for the UK is higher than that in Table 4.6, but at least it appears that the OECD figure includes lottery revenues, since the UK national lottery is operated by a private company. Despite the deficiencies with these data, they are the only cross-national comparison of gambling tax revenues. Table 4.7 presents a comparison based on these data. The table suggests considerable variation in gambling taxes across these OECD countries, with Italy and Finland joining Australia as countries that rely on gambling taxes as a sizeable source of revenue.