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  • Taxing Tourism: the effects of an accommodation tax on tourism demand in the Balearic Islands (Spain)

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    RossellóPUB4649.pdf (414.9Kb)
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    Author(s)
    Rossello-Nadal, Jaume
    Sanso, Andreu
    Griffith University Author(s)
    Rossello-Nadal, Jaume
    Year published
    2017
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    Abstract
    Tourist taxes have become an easy way for governments to collect extra revenue for investment purposes, infrastructure and social services. However, because tourism represents a primary source of wealth and focus of new employment for different destinations, it is important not to levy disproportionate taxes on this sector. On the occasion of the recent introduction of a tourist tax in the Balearic Islands (Spain), one of the most leading destinations in the Mediterranean, the objective of this paper is to evaluate its price effects on tourist arrivals. In order to estimate this effect, a review on methodologies for analysing ...
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    Tourist taxes have become an easy way for governments to collect extra revenue for investment purposes, infrastructure and social services. However, because tourism represents a primary source of wealth and focus of new employment for different destinations, it is important not to levy disproportionate taxes on this sector. On the occasion of the recent introduction of a tourist tax in the Balearic Islands (Spain), one of the most leading destinations in the Mediterranean, the objective of this paper is to evaluate its price effects on tourist arrivals. In order to estimate this effect, a review on methodologies for analysing the price effect on tourism demand and empirical applications focused on the Balearic Islands or Spain is undertaken. The results show that the tourist tax now in operation will lead to an expected drop of between 0.4 per cent and 0.8 per cent in the total demand, measured in terms of tourist stays.
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    Journal Title
    Cuadernos Economicos
    Volume
    93
    Publisher URI
    http://www.revistasice.com/index.php/CICE/issue/view/688
    Copyright Statement
    © 2017 Ministerio de Economica, Industria y Competitividad. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
    Subject
    Tourism Economics
    Publication URI
    http://hdl.handle.net/10072/370522
    Collection
    • Journal articles

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