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Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation

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  • Laurent Corthay
  • Jan Loeprick

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  • Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Publications - Reports 10485, The World Bank Group.
  • Handle: RePEc:wbk:wboper:10485
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    File URL: https://openknowledge.worldbank.org/bitstream/handle/10986/10485/598990Brief0BOX358300B01public10.pdf?sequence=1
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    References listed on IDEAS

    as
    1. Larry Dwyer & Peter Forsyth (ed.), 2006. "International Handbook on the Economics of Tourism," Books, Edward Elgar Publishing, number 2827.
    2. Jan Loeprick, 2009. "Small Business Taxation : Reform to Encourage Formality and Firm Growth," World Bank Publications - Reports 10571, The World Bank Group.
    3. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
    4. Bird, Richard M., 1992. "Taxing tourism in developing countries," World Development, Elsevier, vol. 20(8), pages 1145-1158, August.
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    Cited by:

    1. Jeyacheya, Julia & Hampton, Mark P., 2020. "Wishful thinking or wise policy? Theorising tourism-led inclusive growth: Supply chains and host communities," World Development, Elsevier, vol. 131(C).
    2. Watson Munyanyi & Campion Chiromba, 2015. "Incentivos fiscales y expansión de las inversiones: la industria del turismo en Zimbabue," Revista Ad-Minister, Universidad EAFIT, issue 27, pages 27-51, November.
    3. International Monetary Fund, 2014. "The Bahamas: Tax Reforms for Increased Buoyancy," IMF Staff Country Reports 2014/017, International Monetary Fund.
    4. Camelia Surugiu & Marius-Razvan Surugiu, 2017. "The Impact Of Tourism Taxation: Analysis For Romania," Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 24(24), pages 1-6, December.

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