“…Similarly, Jensen and Wanhill (2002) suspect that worldwide increases in both numbers and rates of tourism taxes in recent years are not welfare-enhancing, since destinations' governments seem to consider tourism taxes as "easy money", giving them license to deviate from economic rationality. The past literature includes a number of studies on the impact of tourism taxes on destinations' welfare, often with controversial findings (Bird, 1992;Clark & Ng, 1993;Dimanche, 2003;Forsyth & Dwyer, 2002;Gago, Labandeira, Picos, & Rodriguez, 2009;Levine, 2003;Litvin, Crotts, Blackwell, & Styles, 2006;Mak, 1988;Mayor & Tol, 2007;Nowak, Sali, & Sgro, 2003;Palmer & Riera 2003;Palmer-Tous, Riera-Font, & Rosselló-Nadal, 2007;Piga, 2003).…”