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Taxing tourism in developing countries

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  • Bird, Richard M.

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  • Bird, Richard M., 1992. "Taxing tourism in developing countries," World Development, Elsevier, vol. 20(8), pages 1145-1158, August.
    • Handle: RePEc:eee:wdevel:v:20:y:1992:i:8:p:1145-1158
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    Citations

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    Cited by:

    1. Pasquale M. Sgro & Jean-Jacques Nowak & Mondher Sahli, 2004. "Tourism, Trade and Domestic Welfare," Working Papers 2004.24, Fondazione Eni Enrico Mattei.
    2. Deogratius Mahangila & Wineaster Anderson, 2017. "Tax Administrative Burdens in the Tourism Sector in Zanzibar: Stakeholders’ Perspectives," SAGE Open, , vol. 7(4), pages 21582440177, October.
    3. Sour, Laura, 2020. "Financing sustainable tourism in Mexico through hotel room tax," MPRA Paper 115601, University Library of Munich, Germany.
    4. Amit K. Bhandari & Almas Heshmati, 2009. "Willingness to Pay for Biodiversity Conservation," TEMEP Discussion Papers 200938, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Dec 2009.
    5. Jakson Renner Rodrigues Soares & Paula Remoaldo & André Riani Costa Perinotto & Larissa Paola Macedo Castro Gabriel & María Elvira Lezcano-González & María-Dolores Sánchez-Fernández, 2022. "Residents’ Perceptions Regarding the Implementation of a Tourist Tax at a UNESCO World Heritage Site: A Cluster Analysis of Santiago de Compostela (Spain)," Land, MDPI, vol. 11(2), pages 1-18, January.
    6. Ramesh Durbarry, 2008. "Tourism Taxes: Implications for Tourism Demand in the UK," Review of Development Economics, Wiley Blackwell, vol. 12(1), pages 21-36, February.
    7. Ponjan, Pathomdanai & Thirawat, Nipawan, 2016. "Impacts of Thailand’s tourism tax cut: A CGE analysis," Annals of Tourism Research, Elsevier, vol. 61(C), pages 45-62.
    8. Lusiana & Mondra Neldi & Sigit Sanjaya & Zefriyenni, 2021. "The Effect of Number of Visitors, Tourist Destinations, Hotel Room Tax and Accommodations on Original Local Government Revenue: Case Study West Sumatra Province, Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 230-239, May.
    9. Juin‐Jen Chang & Lee‐Jung Lu & Shih‐Wen Hu, 2011. "Congestion Externalities of Tourism, Dutch Disease and Optimal Taxation: Macroeconomic Implications," The Economic Record, The Economic Society of Australia, vol. 87(276), pages 90-108, March.
    10. Leon Taylor, 1998. "Taxing sales to tourists over time," Public Economics 9810003, University Library of Munich, Germany.
    11. Iza Lejárraga & Peter Walkenhorst, 2013. "Economic policy, tourism trade and productive diversification," International Economics, CEPII research center, issue 135-136, pages 1-12.
    12. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Publications - Reports 10485, The World Bank Group.
    13. Gooroochurn, Nishaal & Milner, Chris, 2005. "Assessing Indirect Tax Reform in a Tourism-Dependent Developing Country," World Development, Elsevier, vol. 33(7), pages 1183-1200, July.
    14. Nishaal Gooroochurn, 2009. "Optimal Commodity Taxation in the Presence of Tourists," International Economic Journal, Taylor & Francis Journals, vol. 23(2), pages 197-209.
    15. Asensi Descals-Tormo & José-Ramón Ruiz-Tamarit, 2024. "Tourist choice, competitive tourism markets and the effect of a tourist tax on producers revenues," Tourism Economics, , vol. 30(2), pages 283-300, March.
    16. Adam BLAKE & M. Thea SINCLAIR, 2010. "Tourism and EU Accession in Malta and Cyprus," EcoMod2004 330600025, EcoMod.
    17. Kelly D. Edmiston & Richard M. Bird, 2004. "Taxing Consumption in Jamaica:The GCT and the SCT," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0432, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    18. Oliver Cruz-Milan & Sergio Lagunas-Puls, 2021. "Effects of COVID-19 on Variations of Taxpayers in Tourism-Reliant Regions: The Case of the Mexican Caribbean," JRFM, MDPI, vol. 14(12), pages 1-23, December.
    19. Josaphat Kweka & Oliver Morrissey & Adam Blake, 2003. "The economic potential of tourism in Tanzania," Journal of International Development, John Wiley & Sons, Ltd., vol. 15(3), pages 335-351.

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