This paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article … tourism taxation in Spain, with special mention being given to the now repealed Balearic ecotasa. Finally, the effects of two …-related sectors could have the same effects on tourist expenditure but at the costs of greater impact for Spain's economy. …

hypothesis (TLGH). The cases under analysis are Spain and Italy, two of the most important countries worldwide regarding the … exports cause economic growth in the long-term for both countries, whilst only for Spain tourism appears as a factor which …