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Taxing sales to tourists over time

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  • Leon Taylor

    (Dillard University)

Abstract

An optimal control model shows how a jurisdiction can tax tourists in a way that maximizes its revenues net of its costs in serving tourists: By relating its tax rate to its popularity with tourists. When its popularity waxes, it should raise the tax rate; when its popularity wanes, it should lower the tax rate. Extensions consider the effects on the tax of the discount rate, tourist prices, tourist congestion, and of the rise in the relative cost of services that is due to rising productivity in manufacturing. Computer simulations generate a concave tax path for a small city launching a tourism program.

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Bibliographic Info

Paper provided by EconWPA in its series Public Economics with number 9810003.

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Date of creation: 15 Oct 1998
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Handle: RePEc:wpa:wuwppe:9810003

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Web page: http://128.118.178.162

Related research

Keywords: tourism; taxes;

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References

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  1. Bird, Richard M., 1992. "Taxing tourism in developing countries," World Development, Elsevier, vol. 20(8), pages 1145-1158, August.
  2. Baumol, William J, 1972. "Macroeconomics of Unbalanced Growth: Reply," American Economic Review, American Economic Association, vol. 62(1), pages 150, March.
  3. Carl Bonham & Edwin Fujii & Eric Im & James Mak, 1991. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," Working Papers 199124, University of Hawaii at Manoa, Department of Economics.
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Cited by:
  1. Allison Zhou & Carl Bonham & Byron Gangnes, 2007. "Modeling the supply and demand for tourism: a fully identified VECM approach," Working Papers 200717, University of Hawaii at Manoa, Department of Economics.
  2. Bonham, Carl & Gangnes, Byron & Zhou, Ting, 2009. "Modeling tourism: A fully identified VECM approach," International Journal of Forecasting, Elsevier, vol. 25(3), pages 531-549, July.

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