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Financing sustainable tourism in Mexico through hotel room tax

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  • Sour, Laura

Abstract

Evidence shows that tourism is a dynamic industry in Mexico. However, it can be detrimental to the environment and to public spaces (Dogan et al., 2017). Hotel room tax (HRT), a tax resting within the fiscal powers of Mexico’s states governments, may be an option to levy the revenue required to successfully address this challenge.

Suggested Citation

  • Sour, Laura, 2020. "Financing sustainable tourism in Mexico through hotel room tax," MPRA Paper 115601, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:115601
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    File URL: https://mpra.ub.uni-muenchen.de/115601/1/MPRA_paper_115601.pdf
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    References listed on IDEAS

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    1. Peter Forsyth & Larry Dwyer, 2002. "Market Power and the Taxation of Domestic and International Tourism," Tourism Economics, , vol. 8(4), pages 377-399, December.
    2. Gutiérrez, Javier & García-Palomares, Juan Carlos & Romanillos, Gustavo & Salas-Olmedo, María Henar, 2017. "The eruption of Airbnb in tourist cities: Comparing spatial patterns of hotels and peer-to-peer accommodation in Barcelona," Tourism Management, Elsevier, vol. 62(C), pages 278-291.
    3. Muhammad Shahbaz & Román Ferrer & Syed Jawad Hussain Shahzad & Ilham Haouas, 2018. "Is the tourism–economic growth nexus time-varying? Bootstrap rolling-window causality analysis for the top 10 tourist destinations," Applied Economics, Taylor & Francis Journals, vol. 50(24), pages 2677-2697, May.
    4. Bonham, Carl & Fujii, Edwin & Im, Eric & Mak, James, 1992. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(4), pages 433-441, December.
    5. Bird, Richard M., 1992. "Taxing tourism in developing countries," World Development, Elsevier, vol. 20(8), pages 1145-1158, August.
    6. repec:qua:journl:v:14:y:2017:i:1:p:35-71 is not listed on IDEAS
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    Keywords

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    JEL classification:

    • A1 - General Economics and Teaching - - General Economics
    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • A2 - General Economics and Teaching - - Economic Education and Teaching of Economics

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