Theoretical Justifications for a Tourism Taxation Mechanism: Externalities Pricing and Rent Catching for the Sustainability of Tourism in Lanzarote (spain)
نویسندگان
چکیده
In this work we discuss the theoretical foundation for the introduction of a taxation mechanism at tourism destinations with the aim of setting an appropriate policy for the tourist use of the local tourism assets. Of course, to this aim some specific reasons must be identified to justify this kind of proposal. These can be mainly represented by the needs to internalise tourism external costs and to capture tourism rents to reinvest and ensure the sustainability of the local economy, while facing nonrenewable and scarce natural resources exploitation. Having briefly discussed the theoretical foundations which call for tourism taxation the work will proceed as follows. Firstly, Lanzarote Spanish tourism destination will be analysed and tourism impacts will be identified in the island showing the existence of external costs under a geographical description. Secondly, the internalisation of external costs leads us to briefly examine the theory on Pigouvian tax. Thirdly, we will move onto examining the other aspect of the “rent capture” issue and the Hartwick’s prescription will be referred to. Finally, some concluding considerations will be made.
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تاریخ انتشار 2005