메뉴 건너뛰기




Volumn 8, Issue 4, 2002, Pages 377-400

Market power and the taxation of domestic and international tourism

Author keywords

Externalities; Market power; Policy; Taxation; Tourism

Indexed keywords

INTERNATIONAL TOURISM; MARKET CONDITIONS; TAX SYSTEM; TOURISM ECONOMICS; TOURISM MARKET;

EID: 0036981463     PISSN: 13548166     EISSN: None     Source Type: Journal    
DOI: 10.5367/000000002101298197     Document Type: Article
Times cited : (39)

References (49)
  • 3
    • 0027088448 scopus 로고
    • Taxing tourism in developing countries
    • Bird, R. (1992), 'Taxing tourism in developing countries', World Development, Vol 20, pp 1145-1158.
    • (1992) World Development , vol.20 , pp. 1145-1158
    • Bird, R.1
  • 5
    • 0013120943 scopus 로고
    • Optimal air service agreements: A theoretical model
    • Gold Coast, Queensland, September
    • Clarke, H. (1994), 'Optimal air service agreements: a theoretical model', paper presented at 23rd Conference of Economists, Gold Coast, Queensland, September.
    • (1994) 23rd Conference of Economists
    • Clarke, H.1
  • 6
    • 0027760589 scopus 로고
    • Tourism, welfare and efficient pricing
    • Clarke, H., and Ng, Y-K. (1993), 'Tourism, welfare and efficient pricing', Annals of Tourism Research, Vol 20, pp 613-632.
    • (1993) Annals of Tourism Research , vol.20 , pp. 613-632
    • Clarke, H.1    Ng, Y.-K.2
  • 7
    • 0000480905 scopus 로고
    • Effects of a room tax on resort hotels
    • Combs, J. P., and Elledge, P. (1979), 'Effects of a room tax on resort hotels', National Tax Journal, Vol 32, pp 201-207.
    • (1979) National Tax Journal , vol.32 , pp. 201-207
    • Combs, J.P.1    Elledge, P.2
  • 9
    • 0030161839 scopus 로고    scopus 로고
    • Demand elasticities in international marketing: A meta-analytical application to tourism
    • Crouch, G., 'Demand elasticities in international marketing: a meta-analytical application to tourism', Journal of Business Research, Vol 36, 1996, pp 117-136.
    • (1996) Journal of Business Research , vol.36 , pp. 117-136
    • Crouch, G.1
  • 11
    • 0002979266 scopus 로고
    • Optimal taxation and public production
    • March and June 261-278
    • Diamond, P., and Mirrlees, J. (1971), 'Optimal taxation and public production', American Economic Review, March and June, Vol 61, pp 8-27, 261-278.
    • (1971) American Economic Review , vol.61 , pp. 8-27
    • Diamond, P.1    Mirrlees, J.2
  • 12
    • 0013074371 scopus 로고    scopus 로고
    • Inefficiencies in inefficient pricing the issue of rent extraction from international tourists
    • Sydney, 6-9 July
    • Divisekera, S. (1997), 'Inefficiencies in inefficient pricing the issue of rent extraction from international tourists', paper presented at the National Conference on Tourism and Hospitality Research, Sydney, 6-9 July.
    • (1997) The National Conference on Tourism and Hospitality Research
    • Divisekera, S.1
  • 13
    • 0343340275 scopus 로고    scopus 로고
    • report prepared for the Senate Select Committee on a New Tax System, Centre of Policy Studies, Monash University, Clayton, 25 January
    • Dixon, P., and Rimmer, M. (1999), The Government's Tax Package: Further Analysis Based on the Monash Model, report prepared for the Senate Select Committee on a New Tax System, Centre of Policy Studies, Monash University, Clayton, 25 January.
    • (1999) The Government's Tax Package: Further Analysis Based on the Monash Model
    • Dixon, P.1    Rimmer, M.2
  • 14
    • 84981869414 scopus 로고
    • Government support for inbound tourism promotion: Some neglected issues
    • This paper also appears in Tisdell, C.A., ed (2000) The Economics of Tourism, Vol II, International Library of Critical Writings in Economics, Edward Edgar Publishing, Cheltenham, pp 304-323
    • Dwyer, L., and Forsyth, P. (1993a), 'Government support for inbound tourism promotion: some neglected issues', Australian Economic Papers, Vol 32, pp 355-373 (This paper also appears in Tisdell, C.A., ed (2000), The Economics of Tourism, Vol II, International Library of Critical Writings in Economics, Edward Edgar Publishing, Cheltenham, pp 304-323.)
    • (1993) Australian Economic Papers , vol.32 , pp. 355-373
    • Dwyer, L.1    Forsyth, P.2
  • 15
    • 0027738984 scopus 로고    scopus 로고
    • Assessing the benefits and costs of inbound tourism
    • This paper also appears in Tisdell, C.A., ed (1993) The Economics of Tourism, Vol II, International Library of Critical Writings in Economics, Edward Edgar Publishing, Cheltenham, pp 286-303
    • Dwyer, L., and Forsyth, P. (1993b), 'Assessing the benefits and costs of inbound tourism', Annals of Tourism Research, Vol 20, No 4, pp 751-768. (This paper also appears in Tisdell, C.A., ed (2000), The Economics of Tourism, Vol II, International Library of Critical Writings in Economics, Edward Edgar Publishing, Cheltenham, pp 286-303).
    • (2000) Annals of Tourism Research , vol.20 , Issue.4 , pp. 751-768
    • Dwyer, L.1    Forsyth, P.2
  • 16
    • 0013075052 scopus 로고    scopus 로고
    • International trade in tourism services
    • December
    • Dwyer, L., and Forsyth, P. (1996), 'International trade in tourism services', Asia-Pacific Economic Review, Vol 2, No 3, December.
    • (1996) Asia-Pacific Economic Review , vol.2 , Issue.3
    • Dwyer, L.1    Forsyth, P.2
  • 17
    • 0013120944 scopus 로고    scopus 로고
    • Should accommodation providers pay for the Olympics? A critique of the Sydney Bed Tax
    • Dwyer, L., and Forsyth, P. (1999), 'Should accommodation providers pay for the Olympics? A critique of the Sydney Bed Tax', Tourism and Hospitality Research: the Surrey Quarterly Review, Vol 1, No 3, pp 253-264.
    • (1999) Tourism and Hospitality Research: The Surrey Quarterly Review , vol.1 , Issue.3 , pp. 253-264
    • Dwyer, L.1    Forsyth, P.2
  • 18
    • 84979771511 scopus 로고    scopus 로고
    • Estimating the employment impacts of tourism to a nation
    • Dwyer, L., and Forsyth, P. (1998), 'Estimating the employment impacts of tourism to a nation', Tourism Recreation Research, Vol 23, No 2, pp 3-12.
    • (1998) Tourism Recreation Research , vol.23 , Issue.2 , pp. 3-12
    • Dwyer, L.1    Forsyth, P.2
  • 19
    • 0033984393 scopus 로고    scopus 로고
    • The price competitiveness of travel and tourism: A comparison of nineteen destinations
    • Dwyer, L., and Forsyth, P., and Rao, P. (2000a), 'The price competitiveness of travel and tourism: a comparison of nineteen destinations', Tourism Management, Vol 21, No 1, pp 9-22.
    • (2000) Tourism Management , vol.21 , Issue.1 , pp. 9-22
    • Dwyer, L.1    Forsyth, P.2    Rao, P.3
  • 20
    • 0002124169 scopus 로고    scopus 로고
    • Sectoral analysis of price competitiveness of tourism: An international comparison
    • Dwyer, L., and Forsyth, P., and Rao, P. (2000b), 'Sectoral analysis of price competitiveness of tourism: an international comparison', Tourism Analysis, Vol 5, No 1, pp 1-12.
    • (2000) Tourism Analysis , vol.5 , Issue.1 , pp. 1-12
    • Dwyer, L.1    Forsyth, P.2    Rao, P.3
  • 21
    • 0036256892 scopus 로고    scopus 로고
    • Destination price competitiveness: Exchange rate changes vs inflation rates
    • February
    • Dwyer, L., and Forsyth, P., and Rao, P. (2002), 'Destination price competitiveness: exchange rate changes vs inflation rates', Journal of Travel Research, February, pp 340-348.
    • (2002) Journal of Travel Research , pp. 340-348
    • Dwyer, L.1    Forsyth, P.2    Rao, P.3
  • 22
    • 0034454886 scopus 로고    scopus 로고
    • Economic impacts of inbound tourism under different assumptions about the macroeconomy
    • Dwyer L., Forsyth, P., Madden, J., and Spurr, R. (2000), 'Economic impacts of inbound tourism under different assumptions about the macroeconomy', Current Issues in Tourism Vol 3, No 4, pp 325-363.
    • (2000) Current Issues in Tourism , vol.3 , Issue.4 , pp. 325-363
    • Dwyer, L.1    Forsyth, P.2    Madden, J.3    Spurr, R.4
  • 23
    • 0013123777 scopus 로고
    • Trade in air transport and tourism services
    • Castle, L., and Findlay, C., eds, Allen and Unwin, Sydney
    • Findlay, C., and Forsyth, P. (1988), 'Trade in air transport and tourism services', in Castle, L., and Findlay, C., eds, Pacific Trade in Services, Allen and Unwin, Sydney, pp 99-122.
    • (1988) Pacific Trade in Services , pp. 99-122
    • Findlay, C.1    Forsyth, P.2
  • 24
    • 0013164972 scopus 로고
    • Maximising the benefits from aviation and tourism
    • Canberra, October
    • Forsyth, P. (1988), 'Maximising the benefits from aviation and tourism', paper presented at the Conference of Economists, Canberra, October.
    • (1988) The Conference of Economists
    • Forsyth, P.1
  • 25
    • 0029488430 scopus 로고
    • Problems in the use of economic instruments to reduce adverse environmental impacts of tourism
    • September
    • Forsyth P., Dwyer, L., Clarke, H. (1995), 'Problems in the use of economic instruments to reduce adverse environmental impacts of tourism', Tourism Economics, Vol 1, No 3, September, pp 265-282.
    • (1995) Tourism Economics , vol.1 , Issue.3 , pp. 265-282
    • Forsyth, P.1    Dwyer, L.2    Clarke, H.3
  • 26
    • 0000952055 scopus 로고
    • The exportability of hotel occupancy and other tourist taxes
    • Fujii, E., Khaled, M., and Mak, J. (1985), 'The exportability of hotel occupancy and other tourist taxes', National Tax Journal, Vol 38, pp 169-177.
    • (1985) National Tax Journal , vol.38 , pp. 169-177
    • Fujii, E.1    Khaled, M.2    Mak, J.3
  • 28
    • 0013074666 scopus 로고    scopus 로고
    • ed, W.E. Upjohn Institute for Employment Research, Ann Arbor, MI
    • Harik, B., ed (1998) The Economics of Tax Reform, W.E. Upjohn Institute for Employment Research, Ann Arbor, MI.
    • (1998) The Economics of Tax Reform
    • Harik, B.1
  • 29
    • 0013121173 scopus 로고
    • Incidence of the impacts of room taxes in the lodging industry
    • Hiemstra, S.J., and Ismail, J.A. (1993) 'Incidence of the impacts of room taxes in the lodging industry', Journal of Travel Research, Vol 31, No 4, pp 22-26.
    • (1993) Journal of Travel Research , vol.31 , Issue.4 , pp. 22-26
    • Hiemstra, S.J.1    Ismail, J.A.2
  • 31
    • 0013075219 scopus 로고    scopus 로고
    • Industry Commission Report No 50 Australian Government Publishing Service, Canberra
    • Industry Commission (1996), Tourism Accommodation and Training, Report No 50, Australian Government Publishing Service, Canberra.
    • (1996) Tourism Accommodation and Training
  • 33
    • 0013123779 scopus 로고    scopus 로고
    • International trade in services - aviation
    • December
    • Kerr, J. (1996), 'International trade in services - aviation', Asia-Pacific Economic Review, Vol 2, No 3, December, pp 23-27.
    • (1996) Asia-Pacific Economic Review , vol.2 , Issue.3 , pp. 23-27
    • Kerr, J.1
  • 35
    • 0013168211 scopus 로고    scopus 로고
    • The taxation of tourism
    • Lipman, G. (1996), 'The taxation of tourism', Travel and Tourism Analyst, No 5, pp 88-102.
    • (1996) Travel and Tourism Analyst , vol.5 , pp. 88-102
    • Lipman, G.1
  • 36
    • 0013165262 scopus 로고    scopus 로고
    • Rethinking travel and tourism tax policy
    • Lipman, G. (1997), 'Rethinking travel and tourism tax policy', WTTC Travel & Tourism Tax Barometer, No 4, pp 9-16.
    • (1997) WTTC Travel and Tourism Tax Barometer , vol.4 , pp. 9-16
    • Lipman, G.1
  • 38
    • 0002986663 scopus 로고
    • Taxing hotel room rentals in the US
    • Summer
    • Mak J. (1988), 'Taxing hotel room rentals in the US', Journal of Travel Research, Vol 27, No 1, Summer, pp 10-15.
    • (1988) Journal of Travel Research , vol.27 , Issue.1 , pp. 10-15
    • Mak, J.1
  • 39
    • 0001802646 scopus 로고
    • The economics of a hotel room tax
    • Spring
    • Mak J., and Nishimura, E. (1979), 'The economics of a hotel room tax', Journal of Travel Research, Vol 17, No 4, Spring, pp 2-6.
    • (1979) Journal of Travel Research , vol.17 , Issue.4 , pp. 2-6
    • Mak, J.1    Nishimura, E.2
  • 40
    • 0003896144 scopus 로고
    • Cambridge University Press, Cambridge
    • Myles, G.D. (1995), Public Economics, Cambridge University Press, Cambridge.
    • (1995) Public Economics
    • Myles, G.D.1
  • 41
    • 0004097968 scopus 로고    scopus 로고
    • Productivity Commission Report No 2, AusInfo, Canberra, September
    • Productivity Commission (1999), International Air Services, Report No 2, AusInfo, Canberra, September.
    • (1999) International Air Services
  • 43
    • 0013123469 scopus 로고    scopus 로고
    • International trade in services - tourism
    • December
    • Spurr, R. (1996), 'International trade in services - tourism', Asia-Pacific Economic Review, Vol 2, No 3, December, pp 28-31.
    • (1996) Asia-Pacific Economic Review , vol.2 , Issue.3 , pp. 28-31
    • Spurr, R.1
  • 45
    • 0020900180 scopus 로고
    • Public finance and the appropriation of the gains from international tourism
    • Tisdell, C. (1983), 'Public finance and the appropriation of the gains from international tourism', Singapore Economic Review, Vol 28, pp 3-20.
    • (1983) Singapore Economic Review , vol.28 , pp. 3-20
    • Tisdell, C.1
  • 46
    • 0029488446 scopus 로고
    • VAT rates and the UK tourism and leisure industry
    • September
    • Wanhill, S. (1995), 'VAT rates and the UK tourism and leisure industry', Tourism Economics Vol 1, No 3, September, pp 211-224.
    • (1995) Tourism Economics , vol.1 , Issue.3 , pp. 211-224
    • Wanhill, S.1
  • 47
    • 0013120039 scopus 로고    scopus 로고
    • WTTC World Travel & Tourism Council, Tax Policy Centre, Michigan State University, East Lansing, MI
    • WTTC (1997), WTTC's Travel & Tourism Tax Barometer, World Travel & Tourism Council, Tax Policy Centre, Michigan State University, East Lansing, MI.
    • (1997) WTTC's Travel and Tourism Tax Barometer
  • 49
    • 0013076310 scopus 로고    scopus 로고
    • WTTC October, World Travel & Tourism Council Taxation Policy Taskforce, London
    • WTTC (2001), Tax Proposal Dossier, No 1, October, World Travel & Tourism Council Taxation Policy Taskforce, London.
    • (2001) Tax Proposal Dossier , vol.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.