Abstract

This article examines the collateral effects of tourism, distinguishing between external effects (externalities) and those transmitted through the market price mechanism (such as those transmitted through the prices of basic goods like housing). The article reviews the various ways in which this problem can be addressed, with particular emphasis on the tourist tax on overnight stays, delving into the more technical debate of whether it is a fee or a tax. We consider whether it should take into account issues of equity, in addition to efficiency—should we apply different tax rates depending on the potential profile of tourists?—and even, from the perspective of a decentralized economy, what is the optimal level of government for collecting it. But beyond the tourist tax, we raise the need to apply prices/fees for the use of the multiple natural resources or public infrastructure that form part of the tourism “production function” and that are freely accessible when they are actually costly. The difficulty, if not the technical or economic impossibility—being too costly—of applying the price-based exclusion mechanism to these types of resources—beaches, mountains, roads, etc.—is increasingly being resolved with the use of modern metadata technologies. Finally, we consider how the funds raised should be used, that is, what type of tax allocation, if any, they should have for public spending programs.

Reference

Descalç i Tormo, A. (2025). La Hacienda Pública frente al turismo como actividad económica. Análisis de actualidad sobre Política Económica y Social en su contexto, 1/2025.