Tourism Taxationan Applied Analysis for Spain
- Gago Rodríguez, Alberto
- Labandeira Villot, Xavier
- Picos Sánchez, Fidel
- Rodríguez Méndez, Miguel
Éditorial: Servicio de Publicaciones ; Universidad de Almería
ISBN: 84-8240-795-3
Année de publication: 2006
Pages: 98
Congreso: Encuentro de Economía Pública (13. 2006. Almeria)
Type: Communication dans un congrès
Résumé
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 corrective purposes. Then the praxis of tourism taxation in Spain is described, with special mention being given to the now repealed Balearic �ecotasa�. Finally, the effects of two fiscal modifications with revenue or corrective objectives are studied, making use of an applied general equilibrium model developed for the Spanish economy. We see that a 10% tax on lodging brings in significant revenue, increases social welfare and has no effect on the environment. On the other hand, an increase of VAT rates on tourism related sectors could have the same effects on tourist expenditure nut at the costs of greater impact for the economy as a whole.