Public Economics and the Assessment of Tourism Developments and Policies
Tisdell, Clement & Wilson, Clevo (2013) Public Economics and the Assessment of Tourism Developments and Policies. In Tisdell, Clement A. (Ed.) Handbook of Tourism Economics : Analysis, New Applications and Case Studies. World Scientific, Singapore, pp. 417-442.
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Public economics covers both topics in welfare economic of social (as opposed to private) interest and aspects of public finance. This chapter considers the application of two methods of social economic evaluation of tourist developments, namely, social cost-benefit analysis and economic impact analysis. The role of social cost-benefit analysis in the assessment of tourism is illustrated by its application to the evaluation of inbound tourism. This is followed by a discussion of taxes on tourism and subsidies to promote it. The principle focus is on hotel room taxes. The analysis of taxes on tourism involves both public finance and welfare economics issues. The scope for and desirability of applying the user-pays principle to tourism is then examined.
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|Item Type:||Book Chapter|
|Keywords:||Economic impact analysis, room taxes, social cost-benefit analysis, subsidies, taxes, tax exportability, user pays|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
|Copyright Owner:||Copyright 2013 by World Scientific Publishing Co. Pte. Ltd.|
|Deposited On:||06 Jan 2014 23:27|
|Last Modified:||15 May 2016 16:52|
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