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Trends in Taxation on Tourism Services & Products

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Title: Trends in Taxation on Tourism Services & Products
Author: Tavares, Kevin
Abstract: Tourism taxation is an area studied by numerous academic researchers in order to understand its various implications. This paper aims to provide a brief historical analysis of tourism taxation by outlining its origins and development, utilizing examples from various destinations. It highlights the effects to date that these taxes and fees have incurred on stakeholders, such as governments and tourists alike, and the industry itself. In addition, it analyses the potential future of tourism taxation by utilizing the historical trends outlined. The paper concludes by discussing hypothetical changes to the field of tourism service and product taxation.
URI: http://hdl.handle.net/10214/2578
Date: 2011-04-01


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