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The impact of second homes on local taxes

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  • Emilio Torres
  • J. Santos Domínguez-Menchero

Abstract

A methodology to estimate the influence of second homes on municipal taxes is developed in this paper. Assuming that a larger floating population implies an increase in public expenditure, our aim is to develop a model of the relationship between the local taxes paid and the number of second dwellings in a village. As an applied example, the results for two of the most touristy regions of the Mediterranean - the Costa del Sol and the Costa Blanca, in Spain - are shown in this paper. As we will see, there are only three different levels of local taxes, regardless of the number of second homes. The main factors behind high local tax burdens are seaside location and the presence of foreign owners.

Suggested Citation

  • Emilio Torres & J. Santos Domínguez-Menchero, 2006. "The impact of second homes on local taxes," Fiscal Studies, Institute for Fiscal Studies, vol. 27(2), pages 231-250, June.
    • Handle: RePEc:ifs:fistud:v:27:y:2006:i:2:p:231-250
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    Cited by:

    1. Domínguez-Menchero, J. Santos & Rivera, Javier & Torres-Manzanera, Emilio, 2014. "Optimal purchase timing in the airline market," Journal of Air Transport Management, Elsevier, vol. 40(C), pages 137-143.
    2. Czarnecki, Adam & Heffner, Krystian, 2008. ""Drugie Domy" A Zrównoważony Rozwój Obszarów Wiejskich," Village and Agriculture (Wieś i Rolnictwo), Polish Academy of Sciences (IRWiR PAN), Institute of Rural and Agricultural Development, vol. 4(141).
    3. Bloze, Gintautas & Skak, Morten, 2014. "Owning, letting and demanding second homes," Discussion Papers on Economics 1/2014, University of Southern Denmark, Department of Economics.

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