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