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SUMMARY:Tourist taxation and heritage cities - Dr Guo Ji
DTSTART:20200121T131000Z
DTEND:20200121T140000Z
UID:TALK137815@talks.cam.ac.uk
CONTACT:Dr Nanna K L Kaalund
DESCRIPTION:This paper studies the issues related to a tourist tax in a sc
 enario of multi-jurisdictional tax competition between cities with major t
 ourist attractions. On the one hand\, tourism expenditure has a positive e
 ffect on production\, income and government revenue. On the other hand\, t
 oo many tourists cause damage to city infrastructure and higher congestion
  costs. To assay the impact of “free riding”\, two types of tourists a
 re identified: excursionists (day-trippers)\, who are assumed not to be su
 bject to taxation and are thus free-riders\, and overnight tourists. It is
  found that an increase of the overnight tourists/excursionists ratio will
  increase the government expenditure on maintenance of infrastructure and 
 that\, while tourism improves the quality of tourist sites\, the public go
 od level falls short of the first best efficiency level.
LOCATION:The Richard King Room\, Darwin College
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