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Tourism taxation: A synthetic control method for policy evaluation

Tourism taxation: A synthetic control method for policy evaluation To date, few studies have explored the relationship between tourism inflows and city taxes. This study investigates how the introduction of a city tax impacts on both national and international tourism demand by using the synthetic control method. The case study is based on a panel of Italian municipalities, for the time span 2006–2011. Results from estimations with the synthetic control method show that the introduction of a visitor tax leads to a decline in domestic tourism demand. In contrast, there is no effect on international tourism inflows. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Tourism Research Wiley

Tourism taxation: A synthetic control method for policy evaluation

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References (41)

Publisher
Wiley
Copyright
Copyright © 2017 John Wiley & Sons, Ltd.
ISSN
1099-2340
eISSN
1522-1970
DOI
10.1002/jtr.2123
Publisher site
See Article on Publisher Site

Abstract

To date, few studies have explored the relationship between tourism inflows and city taxes. This study investigates how the introduction of a city tax impacts on both national and international tourism demand by using the synthetic control method. The case study is based on a panel of Italian municipalities, for the time span 2006–2011. Results from estimations with the synthetic control method show that the introduction of a visitor tax leads to a decline in domestic tourism demand. In contrast, there is no effect on international tourism inflows.

Journal

International Journal of Tourism ResearchWiley

Published: Sep 1, 2017

Keywords: ; ; ;

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