A critical factor in predicting the demand for tourism within a certain period of time is the number of trips individuals take. New tourists’ behaviour shows a tendency toward more frequent travel. Nevertheless, the frequency of travel has received little attention in empirical literature....

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...