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 The article … tourism taxation in Spain, with special mention being given to the now repealed Balearic ecotasa.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. …

in Spain using data from the World Values Survey and European Values Survey for the periods 1990, 1995 and 1999 …