Publication Type:

Book Chapter


Shyam Nath


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



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”, in Saving Small Island Developing States, London (UK): Commonwealth Secretariat, 2010, pp. 108-122.