Labandeira, Xavier; Gago, Alberto; Picos, Fidel; … - 2006
This paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article … begins with an analysis of the economic and environmental reasons for taxing tourism, which would seem to call for taxes … tourism taxation in Spain, with special mention being given to the now repealed Balearic ecotasa. Finally, the effects of two …