Theoretical Justifications for a Tourism Taxation Mechanism: Externalities Pricing and Rent Catching for the Sustainability of Tourism in Lanzarote (spain)


In this work we discuss the theoretical foundation for the introduction of a taxation mechanism at tourism destinations with the aim of setting an appropriate policy for the tourist use of the local tourism assets. Of course, to this aim some specific reasons must be identified to justify this kind of proposal. These can be mainly represented by the needs… (More)


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