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- Title
Tourism taxation: A synthetic control method for policy evaluation.
- Authors
Biagi, Bianca; Brandano, Maria Giovanna; Pulina, Manuela
- Abstract
To date, few studies have explored the relationship between tourism inflows and city taxes. This study investigates how the introduction of a city tax impacts on both national and international tourism demand by using the synthetic control method. The case study is based on a panel of Italian municipalities, for the time span 2006-2011. Results from estimations with the synthetic control method show that the introduction of a visitor tax leads to a decline in domestic tourism demand. In contrast, there is no effect on international tourism inflows.
- Subjects
ITALY; TOURISM; TOURISM taxation; INTERNATIONAL tourism; DOMESTIC tourism; CITIES &; towns
- Publication
International Journal of Tourism Research, 2017, Vol 19, Issue 5, p505
- ISSN
1099-2340
- Publication type
Article
- DOI
10.1002/jtr.2123