search query: @author Sinclair, M.T. / total: 2
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| Author: | Gooroochurn, N. Sinclair, M.T. |
| Title: | Economics of tourism taxation. Evidence from Mauritius |
| Journal: | Annals of Tourism Research
2005 : VOL 32:2, p. 478-498 |
| Index terms: | Tourism Tourist industry Taxation Models Africa |
| Language: | eng |
| Abstract: | This paper discusses the types, objectives, principles, and effects of tourism taxation (hereafter as: t-tax/s.). Unlike other levies, t-taxs. can increase domestic welfare since international tourists bear most of the welfare loss associated with higher revenue. Taxing products rather than tourists affects income distribution via changes in factor markets and domestic consumption etc. A computable general equilibrium analysis for Mauritius finds that t-taxs. is relatively more efficient and equitable than levying other sectors. It also finds that a narrow policy, taxing the highly tourism-intensive sectors, extracts significantly more revenue from tourists than a broader policy where all tourism-related sectors are taxed. |
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