and local municipalities. We show that the share of complaints about the tax increases with the tax rate, but the … relationship gets weaker as the hotel quality increases, suggesting that low-quality costumers are more sensitive to tax increases …. Tax mentioning reviews have on average a 20% lower rating and this difference becomes smaller and not significant for high …

In this paper, we examine the tourism sector in Maldives, focusing on tax revenue generation and long-run growth … potential. We present a sectoral outlook for tourism and use time-series econometric techniques to estimate long-run tax base … elasticities. We focus specifically on international tourist arrivals and international tourism receipts as two alternative tax …