Specific and general taxation of tourism activities. Evidence from Spain

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• 作者：Alberto Gago ; Xavier Lab ; eira ; Fidel Picos ; Miguel Rodrí ; guez
• 关键词：Taxes ; Distortions ; Tourism ; Sustainability ; Spain
• 刊名：Tourism Management
• 出版年：2009
• 出版时间：June 2009
• 年：2009
• 卷：30
• 期：3
• 页码：381-392
• 全文大小：293 K

文摘

This article mainly discusses whether the introduction or increase of tourism taxation should be addressed through specific or general indirect taxation. With this aim, the paper describes the concept of tourism taxes and presents the several reasons that back their use. The paper also offers some numerical exercises comparing the effects of specific and general tourism taxation in Spain, a developed country with a sizeable tourism industry. The article suggests that both specific and general taxes on tourism would be able to yield improvements in terms of revenues and internalization of costs without hampering the economy. Yet, in comparative terms, general indirect taxes may be a more feasible, equitable and neutral way to obtain tax revenues from tourism activities.