haku: @author Wanhill, S. / yhteensä: 4
viite: 4 / 4
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| Tekijä: | Wanhill, S. |
| Otsikko: | The measurement of tourist income multipliers |
| Lehti: | Tourism Management
1994 : AUG, VOL. 15:4, p. 281-283 |
| Asiasana: | TOURISM MEASUREMENT TAXATION |
| Kieli: | eng |
| Tiivistelmä: | There have been many area studies measuring tourism income multipliers and these have been well covered in a number of review articles. However, the treatment of income is not always made explicit and the term is only loosely defined. This article addresses the issue of personal taxation and social insurance contributions, and shows that the stage at which they are deducted as leakages can have very different effects on the resulting multiplier values. |
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