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Financing sustainable tourism in Mexico through hotel room tax

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  • Sour, Laura

Abstract

Evidence shows that tourism is a dynamic industry in Mexico. However, it can be detrimental to the environment and to public spaces (Dogan et al., 2017). Hotel room tax (HRT), a tax resting within the fiscal powers of Mexico’s states governments, may be an option to levy the revenue required to successfully address this challenge.

Suggested Citation

  • Sour, Laura, 2020. "Financing sustainable tourism in Mexico through hotel room tax," MPRA Paper 115601, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:115601
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    References listed on IDEAS

    as
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    4. Bonham, Carl & Fujii, Edwin & Im, Eric & Mak, James, 1992. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(4), pages 433-441, December.
    5. Bird, Richard M., 1992. "Taxing tourism in developing countries," World Development, Elsevier, vol. 20(8), pages 1145-1158, August.
    6. Sylvia Beatriz Guillermo Peon & Israel Vargas Casimiro, 2017. "Recaudacion potencial, eficiencia recaudatoria y transferencias federales: Un analisis para las entidades federativas en Mexico utilizando el modelo de frontera estocastica," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 14(1), pages 35-71, Enero-Jun.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    hotel room tax; short term rentals; sharing economy; tourism and development; local governments; Mexico;
    All these keywords.

    JEL classification:

    • A1 - General Economics and Teaching - - General Economics
    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • A2 - General Economics and Teaching - - Economic Education and Teaching of Economics

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