Using the Property Tax to Appropriate Gains from Tourism

Kato, Andrew; Kwak, Sally; Mak, James

doi:10.1177/0047287510362783

Cited by 7 publications

(6 citation statements)

References 7 publications

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“…However, the clustering also reveals that learning is not always present, or at least not always described as part of destination management activity. In some cases, strategy alone, in activities such as the support of local events or the administration of taxes earmarked for tourism development (Kato, Kwak, and Mak 2011), describes the full range of cultural development programming in local arts agencies.…”

Section: Discussionmentioning

confidence: 99%

Local Arts Agencies as Destination Management Organizations

Hager

Sung

2011

Journal of Travel Research

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Local arts agencies have entered the local ecology of destination management in the United States as part of the network of organizations seeking to attract cultural tourists. This role has been virtually ignored in both the tourism and the community arts literatures. A national survey of local arts agencies reflects a substantial proportion that report involvement in cultural tourism development. Narrative analysis of descriptions of cultural tourism strategy reveals a range of activities, especially strategic marketing, development of products, and organizational learning through collaborative partnerships. Unexpected among destination management organizations, we learn that local arts agencies are substantially involved in the development of cultural products geared toward facilitating tourism. We propose that future research on destination management should recognize the position and value of local arts agencies in community-level development of cultural tourism.

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Section: Discussionmentioning

confidence: 99%

Local Arts Agencies as Destination Management Organizations

Hager

Sung

2011

Journal of Travel Research

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“…Desde que a principios del siglo XX Francia estableciera la primera taxe de séjour, los tributos al turismo han proliferado, sobre todo en las dos últimas décadas bajo diferentes formas. Numerosa literatura recoge el interés por un tema de estudio tan controvertido como mediático (Abeyratne, 1993;Bird, 1992;Bokobo, 1999;ETOA, 2016;Fish, 1982;Font, 2012;Franco, 1996;Gooroochurn & Thea, 2005;Hall, 2008;Gago et al, 2009;Jensen & Wanhill, 2002;Piga, 2003;Shen & Tsui, 2009;OMT, 1998). Tanto desde la economía y el derecho, como desde la geografía y el turismo.…”

Section: Las Tasas Turísticas Y Su Expansiónunclassified

“…Por otro lado, países donde no hay establecido este tributo son Finlandia, Estonia, Grecia, Irlanda, Letonia, Luxemburgo, Noruega, Suecia, Reino Unido y Dinamarca. Si bien se han realizado estudios de impactos e investigaciones aplicadas en algunos de ellos (Durbarry & Sinclair, 2001;ETOA, 2015;Hughes, 1981;Jensen & Wanhill, 2002;).…”

Section: Figura 1 Países Europeos Con Tasas De Alojamientos En Destinos Urbanosunclassified

Sobre la oportunidad de las tasas turísticas: el caso de Sevilla

López

Gómez

Maestre

2018

turismo

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Este artículo recoge la eclosión del debate sobre las tasas turísticas en España y Europa, con especial énfasis en Sevilla para su aplicación. La fiscalidad propia sobre el turismo es más amplia de lo que aparenta, y se correlaciona con un afán recaudatorio en lugares de mayor colmatación turística, con problemas de impacto ambiental por sobredosis de oferta, y en general, para mejorar la caja de marketing. Desde luego, el instrumento fiscal más uti-lizado es la tasa hotelera de pernoctación. Sin embargo, en los últimos años se ha derivado la visión finalista de la tasa turística hacia derroteros paradójicamente no propiamente turís¬ticos. Más bien se pretende con la recaudación de esta tasa a turistas resolver el agotamiento de la vía pública, intervenciones en el paisaje urbano para optimizar el destino o el propio de los residentes, que sufren el impacto turístico. Se trata el debate abierto y aún sin cristalizar en Sevilla. El ayuntamiento ha iniciado la propuesta sobre la tasa, y la Comunidad Autónoma que es la competente, lo ha rechazado. En el discurrir de los hechos se observa que son los hoteleros los máximos oponentes a la tasa, en un contexto que no debe olvidarse de máxima difusión de apartamentos turísticos alegales e ilegales. Se analiza la posición de distintos actores, así como los datos 2008-2015 y los logros y retos a partir de 2016: sin discusión, el año histórico del turismo en Sevilla.

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“…By contrast, Hawaii's four county governments are not permitted to levy hotel occupancy taxes. 1 To generate own-source revenues from tourism, the counties employ the property tax to tax tourist accommodation (Kato et al, 2010). In Hawaii property tax rates vary on different types of property and in different counties.…”

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confidence: 99%

Research Note: Are Hotel Property Taxes Fully Passed on to Hotel Guests? Implications from Recent Research on Property Tax Incidence

Mak

2015

Tourism Economics

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Recent research on the excise tax effects of the property tax in small, multi-sector open economies suggests that the property tax may not be fully forward shifted to consumers, as previously believed. This paper adapts this analysis to examine whether local hotel property taxes in Hawaii are fully passed on to hotel guests as lawmakers had intended. The paper concludes that full forward shifting is unlikely. It argues that an excise/sales tax on hotel occupancy is preferable to the property tax as a tourist tax.

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Using the Property Tax to Appropriate Gains from Tourism

Cited by 7 publications

References 7 publications

Local Arts Agencies as Destination Management Organizations

Local Arts Agencies as Destination Management Organizations

Sobre la oportunidad de las tasas turísticas: el caso de Sevilla

Research Note: Are Hotel Property Taxes Fully Passed on to Hotel Guests? Implications from Recent Research on Property Tax Incidence

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