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Specific and general taxation of tourism activities : evidence from Spain
Gago, Alberto; Labandeira, Xavier; Picos, Fidel; … - In: Tourism management : research, policies, practice 30 (2009) 3, pp. 381-392
Persistent link: https://www.econbiz.de/10003838413
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Taxing tourism in Spain : results and recommendations
Gago, Alberto; Labandeira, Xavier; Picos, Fidel; … - 2006
Persistent link: https://www.econbiz.de/10003362989
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Taxing Tourism in Spain: Results and Recommendations
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 based on the principle of benefit, for either revenue or...
Persistent link: https://www.econbiz.de/10010312497
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Taxing Tourism in Spain: Results and Recommendations
Labandeira, Xavier; Gago, Alberto; Picos, Fidel; … - Fondazione ENI Enrico Mattei (FEEM) - 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 based on the principle of benefit, for either revenue or...
Persistent link: https://www.econbiz.de/10005423056
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Taxing Tourism in Spain : Results and Recommendations
Labandeira, Xavier - 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 based on the principle of benefit, for either revenue or...
Persistent link: https://www.econbiz.de/10012734004