A Framework for Monitoring Global Travel and Tourism Taxes: The WTTC Tax Barometer

James Myers, Peter Forsberg and Donald Holecek
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James Myers: Assistant Professor, Hotel, Restaurant, and Institutional Management, University of Delaware, 321 S. College Avenue. Rextreu' House, Newark, DE 19716, USA
Peter Forsberg: Associate Director, WTTC Tax Policy Center, 172 Natural Resource Building, Michigan State University, East Lansing, MI 48824, USA
Donald Holecek: Director, WTTC Tax Policy Center, 172 Natural Resource Building, Michigan State University, East Lansing, MI 48824, USA

Tourism Economics, 1997, vol. 3, issue 1, 5-20

Abstract: Travel and tourism commerce is a growing source of public revenues. As an export, this economic activity is subject to a myriad of taxes, fees, levies and user charges. The dynamics of tax policy in international markets are poorly understood because there is little data as to the typology and extent of these vehicles as they relate to travel and tourism. This paper introduces tax policy concepts and describes the initial effort to monitor taxes in 53 cities worldwide. Development of a new tax index and initial findings that provide insight into fiscal policy as it relates to this sector of the economy are discussed.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:sae:toueco:v:3:y:1997:i:1:p:5-20

DOI: 10.1177/135481669700300101

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