Hämäläinen, Sinikka - In: Baltic Journal of Economics 4 (2004) 2, pp. 25-38
tourists. The main point is that tax rates can be manipulated to shift some of the tax burden from domestic residents onto … optimal tax policy. It begins by considering the determinants of tourist demand. Then, the well-known optimal commodity tax … consumers, but to have zero welfare weight. Thus, the government must balance the desire to tax tourists with the deadweight …