Publication Type:

Journal Article

Authors:

Shyam Nath

Source:

Saving Small Island Developing States, Commonwealth Secretariat, London (UK), p.108-122 (2010)

URL:

http://www.oecd-ilibrary.org/commonwealth/economics/saving-small-island-developing-states/tax-instruments-for-environmental-management-in-tourist-destinations_9781848590823-13-en

Abstract:

The intent of this chapter is to discuss some of the theoretical and practical issues associated with tourismtaxation and to consider in more detail an approach that relies on a tax instrument that is already used at the local level in most developed and developing countries – property taxation.We begin by briefly addressing the major issues associated with identifying and measuring the external costs associated with tourism. That is followed by a brief review of analyses of alternative revenue instruments designed to internalise those external costs. The possibility of using property taxation is then addressed followed by a short summary and conclusion.

Cite this Research Publication

Shyam Nath, “Tax instruments for environmental management in tourist destinations”, Saving Small Island Developing States, pp. 108-122, 2010.

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