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Financing sustainable tourism in Mexico through hotel room tax.
 
     
     Financing sustainable tourism in Mexico through hotel room tax.
     Financiación del Turismo Sostenible en México mediante el impuesto sobre hospedaje.


Autor(es):
Sour Vargas, Laura
Cerón Monroy, Hazael


Periódico: Gran Tour - Revista de Investigaciones Turísticas

Fonte: GRAN TOUR, REVISTA DE INVESTIGACIONES TURÍSTICAS; Núm. 21 (2020): Núm. 21 (2020): Gran Tour, Revista de Investigaciones Turísticas - Nº 21 (Enero-Junio)

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Resumo: Evidence shows that tourism is a dynamic industry in Mexico. However, it can be detrimental to the environment and to public spaces (Dogan et al., 2017). Hotel room tax (HRT), a tax resting within the fiscal powers of Mexico’s states governments, may be an option to levy the revenue required to successfully address this challenge, without taxing hotel providers, nor the population. This recommendation is based on the results of an estimate of feasible generalized least squares using a panel database for 2004-2015.