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Tourism, Vacation Home Development and Residential Tax Burden:

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  • Richard G. Fritz

Abstract

. Differences in property tax rates among communities within a regional economy are a source of inefficiency and inequity. Less developed rural areas where natural amenities exist have often attempted to use the tourist industry as a means of importing economic development. Promoters of vacation home development argue that the impact on the local tax base is positive. However, the quantitative research in this paper indicates that under certain circumstances, vacation home development has the effect of increasing the tax burden on residential property.

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  • Richard G. Fritz, 1982. "Tourism, Vacation Home Development and Residential Tax Burden:," American Journal of Economics and Sociology, Wiley Blackwell, vol. 41(4), pages 375-385, October.
    • Handle: RePEc:bla:ajecsc:v:41:y:1982:i:4:p:375-385
    DOI: 10.1111/j.1536-7150.1982.tb03044.x
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    Cited by:

    1. Burnett, Perry & Cutler, Harvey & Thresher, Ray, 2007. "The Impact of Tourism for a Small City: A CGE Approach," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 37(3), pages 1-10.
    2. Palmer, Adrian & Mathel, Virginie, 2010. "Causes and consequences of underutilised capacity in a tourist resort development," Tourism Management, Elsevier, vol. 31(6), pages 925-935.
    3. Jason Giersch, 2014. "Effects of vacation properties on local education budgets," Cogent Economics & Finance, Taylor & Francis Journals, vol. 2(1), pages 1-9, December.
    4. Lester Hadsell & Chad Colarusso, 2009. "Seasonal Homes and the Local Property Tax: Evidence from New York State," American Journal of Economics and Sociology, Wiley Blackwell, vol. 68(2), pages 581-602, April.
    5. Camelia Surugiu & Marius-Razvan Surugiu, 2017. "The Impact Of Tourism Taxation: Analysis For Romania," Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 24(24), pages 1-6, December.

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