Taxing sales to tourists over time

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Taxing sales to tourists over time

Author Info

Leon Taylor (Dillard University)

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Leon Taylor

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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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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Related research
Keywords: tourism; taxes;

Find related papers by JEL classification:
D6 - Microeconomics - - Welfare Economics
D7 - Microeconomics - - Analysis of Collective Decision-Making
H - Public Economics

This paper has been announced in the following NEP Reports:

NEP-ALL-1998-12-09 (All new papers)
NEP-PBE-1998-12-09 (Public Economics)
NEP-PUB-1998-12-09 (Public Finance)

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

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.
Baumol, William J, 1972. "Macroeconomics of Unbalanced Growth: Reply," American Economic Review, American Economic Association, vol. 62(1), pages 150, March.
Bird, Richard M., 1992. "Taxing tourism in developing countries," World Development, Elsevier, vol. 20(8), pages 1145-1158, August. [Downloadable!] (restricted)

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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

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. [Downloadable!]

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This page was last updated on 2009-11-14.

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