[gaius]

including being taxed as both a slot machine maker and as a slot machine operator.

In France so presumably Belgium too, gambling companies are taxed on turnover.

[daemin]

In Australia I'm not sure how much a poker machine (slot machine) maker is taxed over and above the regular company tax, but I know operators of such machines are taxed more (and I think that's a state based tax).

Somehow though if EA, Activision, etc were taxed like slot machine operators then they would not be as inclined to include this stuff in their games.