Tourism taxes in Italy: A sustainable perspective
Journal Title: Journal of Global Business Insights - Year 2019, Vol 4, Issue 2
Abstract
In Italy, a tourism tax was introduced in 2011, since then it has been adopted in most of the Italian provincial capitals and tourist cities. This tax can mitigate the negative externalities caused by tourists; however, it should be carefully planned both in terms of the amount of money to be levied and in terms of the uses to be financed with the tax revenues, it could, otherwise, negatively impact the tourism sector, decreasing—rather than increasing— the social welfare. The aim of this paper is to assess the acceptability of such a tax and to examine how the tax should be designed to better meet tourists’ preferences while improving tourism sustainability. To this aim, a Contingent Valuation experiment has been performed for two Apulian touristic towns: Otranto and Castro. The results demonstrate that the willingness to pay (WTP) for the tourism tax depends not only on the vacation and the tourist type but also on how the fiscal revenues are used. If no mention is made of the use of the tax revenues, the WTP can be as low as €0.85 per person per night, which is much lower than the tax actually levied. Instead, if the tax revenues are used to improve and to protect the environment, the WTP can be as high as €3.96. To the best of the authors’ knowledge, this is the first research paper estimating the WTP in the Italian context based on tax revenue use.
Authors and Affiliations
Lucia Rotaris, Marta Carrozzo
Keywords
Related Articles
- EP ID EP656662
- DOI 10.5038/2640-6489.4.2.1079
- Views 45
- Downloads 0
Marketing strategies for boutique hotels: The case of Istanbul
With the advent of the internet, the rapid development of highly sophisticated information and communication technology (ICT) has had a paramount impact on both consumers and tourism enterprises in the 21stcentury. The f...
Price fairness, guest emotions, satisfaction, and behavioral intentions in peer to peer accommodation sector
The aim of this study is to examine the impact of price fairness on guest emotions, satisfaction and behavioral intentions in Malaysian P2P accommodation sector. The higher level of tourist arrivals towards P2P accommoda...
Using the mixed methods research to model the hotel performance measurement in Egypt: An example from a hotel chain
The aim of this research is to propose a process dynamic model for measuring and benchmarking performance in hotel food and beverage operations. This model involves three sequential stages; first, identifying the existin...
Chinese dream and middle way limits
Until 1978 China had a class struggling model of development. After years of bad experience, it was only natural to leave that model and to focus on the economical development of the country The Ruling party of China dec...
Case study: Tourism in traditional Brazilian Quilombo communities – From theory into practice
This case study discusses an initiative to aid a traditional Quilombo community in the State of Rio de Janeiro through community-based tourism (CBT). Through the Young Leaders of Americas program, a US Department of Stat...