Sustainability Hub

A detailed study that came about on the back of an ever-growing number of tourism taxes but coincided with the dramatic decline in tourism flows due to the pandemic. The research is wide-ranging, looking at examples of different forms of tourism tax, the wide range of rationales used for their introduction, the evidence about their effectiveness and an analysis of how tourism taxes can be introduced in a way that is underpinned by stakeholder support and consumer willingness to pay. Findings from an extensive survey of DMOs is also included, revealing the significant funding shortfalls that many currently face.