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Can Tourist Taxes Make Tourism More Sustainable?

In: Sustainable Tourism

Author

Listed:
  • José Luis Durán-Román

    (University of Jaén)

  • Juan Ignacio Pulido-Fernández

    (University of Jaén
    University of Jaén)

  • Yaiza López-Sánchez

    (University of Jaén
    University of Málaga)

Abstract

The aim of this chapter is to improve our understanding of how tourism businesses behave in the context of mature tourist destinations, by grouping tourism businesses into homogeneous segments and identifying which factors explain willingness to pay when using certain tax instruments in each of these segments. The revenue raised by these tax instruments provides the funds needed to develop policies that improve both the sustainability and competitiveness of the destination. The case study presented in this chapter was carried out in Andalusia, a well-established, mass tourist destination in southern Spain that is largely unsustainable. As part of our analysis, we conducted 916 surveys of Andalusian tourism businesses. We then applied a two-step cluster analysis, identifying for each segment which variables explain a willingness to pay proposed taxes. Out of the three clusters identified, the variables “business size,” “activity,” and “turnover” yielded the greatest discriminatory power.

Suggested Citation

  • José Luis Durán-Román & Juan Ignacio Pulido-Fernández & Yaiza López-Sánchez, 2024. "Can Tourist Taxes Make Tourism More Sustainable?," Springer Books, in: Thomas Walker & Ender Demir & Gabrielle Machnik-Kekesi & Victoria Kelly (ed.), Sustainable Tourism, chapter 12, pages 257-276, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-43528-7_12
    DOI: 10.1007/978-3-031-43528-7_12
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