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The tourist tax in the Italian municipalities

Author

Listed:
  • Laura Conti

    (Bank of Italy)

  • Elena Gennari

    (Bank of Italy)

  • Fabio Quintiliani

    (Bank of Italy)

  • Roberto Rassu

    (Bank of Italy)

  • Elena Sceresini

    (Bank of Italy)

Abstract

We study the implementation of the tourist tax in Italian municipalities, highlighting the link between its reach and the inbound tourist flows. The reference period is the year 2016. Municipalities with the tourist tax in 2016 are only one ninth of all Italian municipalities and one sixth of those eligible to do so, but they attract 70 per cent of inbound tourists. Revenues are on average about 4 per cent of all local taxation (around �20 per resident). Rome, Milan, Florence and Venice head the municipalities in terms of revenues. In fact, although these four towns only account for 7 per cent of total nights spent by tourists in Italy, their revenue share is over 50 per cent. A simple econometric estimation shows that the probability of introducing a tourist tax in a municipality is highly correlated to the tourist attractions of the local area and to the same tax being applied in the neighbouring municipalities, suggesting possible strategic interaction between them

Suggested Citation

  • Laura Conti & Elena Gennari & Fabio Quintiliani & Roberto Rassu & Elena Sceresini, 2018. "The tourist tax in the Italian municipalities," Questioni di Economia e Finanza (Occasional Papers) 453, Bank of Italy, Economic Research and International Relations Area.
    • Handle: RePEc:bdi:opques:qef_453_18
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    File URL: https://www.bancaditalia.it/pubblicazioni/qef/2018-0453/QEF_453_18.pdf
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    References listed on IDEAS

    as
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    Cited by:

    1. Alfano, Vincenzo & De Simone, Elina & D’Uva, Marcella & Gaeta, Giuseppe Lucio, 2022. "Exploring motivations behind the introduction of tourist accommodation taxes: The case of the Marche region in Italy," Land Use Policy, Elsevier, vol. 113(C).

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    More about this item

    Keywords

    ecotax; tourist tax; local taxation; lodging tax;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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