To date, few studies have explored the relationship between tourism inflows and city taxes. Thisstudy investigates how the introduction of a city tax impacts on both national and internationaltourism demand by using the synthetic control method. The case study is based on a panel ofItalian municipalities, for the time span 2006–2011. Results from estimations with the syntheticcontrol method show that the introduction of a visitor tax leads to a decline in domestic tourismdemand. In contrast, there is no effect on international tourism inflows

Tourism taxation: A synthetic control method for policy evaluation

BRANDANO, Maria Giovanna;
2017

Abstract

To date, few studies have explored the relationship between tourism inflows and city taxes. Thisstudy investigates how the introduction of a city tax impacts on both national and internationaltourism demand by using the synthetic control method. The case study is based on a panel ofItalian municipalities, for the time span 2006–2011. Results from estimations with the syntheticcontrol method show that the introduction of a visitor tax leads to a decline in domestic tourismdemand. In contrast, there is no effect on international tourism inflows
Italy
policy evaluation
synthetic control method
tourism taxation
File in questo prodotto:
File Dimensione Formato  
2017_IntJTourismRes_19_Biagi.pdf

non disponibili

Tipologia: Versione Editoriale (PDF)
Licenza: Non pubblico
Dimensione 1.05 MB
Formato Adobe PDF
1.05 MB Adobe PDF   Visualizza/Apri   Richiedi una copia
PrePrint_2017_IntJTourismRes_19_Biagi.pdf

accesso aperto

Descrizione: Versione PrePrint - Submitted
Tipologia: Documento in Pre-print
Licenza: Creative commons
Dimensione 623.52 kB
Formato Adobe PDF
623.52 kB Adobe PDF Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.12571/7805
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 16
  • ???jsp.display-item.citation.isi??? 12
social impact