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Test de l’Effet de la Fiscalité Foncière sur l’Investissement Touristique
[Testing the Effect of the Land Tax on Tourism Investment]

Author

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  • Ghassan, Hassan B.
  • Raiss, NourrEddine
  • ElMoudden, Abdesalam

Abstract

The purpose of this paper is to test if there exists an eviction of the private tourism investment by the level of land tax (patent tax and urban tax), linked to investment. The consideration of land tax variable and that of public infrastructure expenditure in the private investment equation allows to model and next to test the effect of fiscal system on the private investment. The anticipated demand seems to have an accelerator effects on tourism investment. In revenge, the land tax based on the level of tourism GDP remains with a negative effect, but it is neatly lower as than the effect, which the land tax would have when this tax is based on the investment level. This fiscal strategy could help to generate income for the human factor operating in the tourism sector.

Suggested Citation

  • Ghassan, Hassan B. & Raiss, NourrEddine & ElMoudden, Abdesalam, 2008. "Test de l’Effet de la Fiscalité Foncière sur l’Investissement Touristique [Testing the Effect of the Land Tax on Tourism Investment]," MPRA Paper 56384, University Library of Munich, Germany, revised 17 Sep 2008.
    • Handle: RePEc:pra:mprapa:56384
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    References listed on IDEAS

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    More about this item

    Keywords

    Land tax; investment; tourism; Estimation; Morocco.;
    All these keywords.

    JEL classification:

    • C5 - Mathematical and Quantitative Methods - - Econometric Modeling
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • R3 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location

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