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Taxation of tourism activities: evidence from Portugal

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  • M.ª Lurdes Varela

Abstract

The paper will discuss whether the increase or introduction of tourism taxation should be addressed through specific or general indirect taxation. With this objective, the paper will describes the concept of tourism taxes and will present different reasons that are in its bases of adoption. The paper also offers some numerical exercises comparing the effects of specific and general tourism taxation in Portugal, a developed country with a sizeable tourism industry. The expected significant effects of tourism taxation in countries where tourist activities represent a major economic sector require the use of modern methodologies to evaluate them, such as CGE models. According several authors these techniques offer important advantages compared to traditional partial equilibrium approaches, since they capture intersectoral and macroeconomic links.The article will try to prove if both specific and general taxes on tourism would be able to yield improvements in terms of revenues and internalization of costs without obstructing the economy.

Suggested Citation

  • M.ª Lurdes Varela, 2011. "Taxation of tourism activities: evidence from Portugal," EcoMod2011 3048, EcoMod.
    • Handle: RePEc:ekd:002625:3048
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    References listed on IDEAS

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    1. Harry R. Clarke & Yew-Kwang Ng, 1993. "Tourism, economic welfare and efficient pricing," Monash Economics Working Papers archive-18, Monash University, Department of Economics.
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    Cited by:

    1. Deogratius Mahangila & Wineaster Anderson, 2017. "Tax Administrative Burdens in the Tourism Sector in Zanzibar: Stakeholders’ Perspectives," SAGE Open, , vol. 7(4), pages 21582440177, October.

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