A Dynamic Tax Model Based on Destination Lifecycle for Sustainable Tourism Development

This study proposes a dynamic model for identifying the optimal amount of tourism taxes at different stages destination’s lifecycle. Based on Ramsey-Cass-Koopmans economic growth, we reformulate Cobb-Douglas function to incorporate new variables estimate level tax that could maximize total output industry while maintaining below critical point carrying capacity. We illustrate with an empirical using time series data collected from 31 administrative regions in mainland China 2000 2016. The results suggest proposed has satisfactory goodness fit, and estimated was congruent trends development destinations. offers practical implications destination policymakers.