The effect of tourism taxation: a synthetic control approach

Bianca Biagi (), Maria Brandano and Manuela Pulina

Working Paper CRENoS from Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia

Abstract: So far, the Synthetic Control Method (SCM) has not been employed for evaluating the impact of tourism taxation. A lack of research on this topic is possibly due to the fact that, for example, in many European municipalities a tourism tax has been levied only very recently. Hence, the objective of the present paper is to investigate the effects of a taxation intervention on tourism flows by using the SCM. This work presents a case study based on a panel of municipalities in Sardinia (Italy), for the time span 2006-2011. Results highlight that tourism taxation has affected domestic and international tourism flows in a different manner. Applications to other contexts would guide policy makers on the actual effects of tourism taxation and related sustainable local policies.

Keywords: Synthetic control; tourism taxation; policy evaluation (search for similar items in EconPapers)
Date: 2016
New Economics Papers: this item is included in nep-tur
References: Add references at CitEc
Citations:

Downloads: (external link)
https://crenos.unica.it/crenos/node/6618

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cns:cnscwp:201609

Access Statistics for this paper

More papers in Working Paper CRENoS from Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia Contact information at EDIRC.
Bibliographic data for series maintained by CRENoS ().