Estudia

• § Critically valuate the economic impact of different taxes and tax policies
• § Comprehend the interactions between the tourism activity and taxation policies
• § Appraise methods of assessing the economic/financial impacts of tourism activity at the municipal and local level

1. 23rd January: Introduction § The public sector intervention in the economy § Market failures § Taxes as an instrument of public intervention § Taxes and their types § Tax principles § Fiscal pressure and other tax related indicators

2. 24th January: tax incidence § Introduction to tax incidence § Analysis of the incidence of taxes and equivalence of taxes § Practical issues

3. 25th January: taxes in the tourist sector § Case study: a municipal tourist tax

4. 26th January: The financing of tourist municipalities (I) § Local taxes § Higher government grants to municipalities

5. 27th January: The financing of tourist municipalities (II) § What is a tourist municipality? § The financing problems of tourist municipalities

6. Bibliografia bàsica J.E. Stiglitz, The Economics of the Public Sector, New York [etc.] : W.W. Norton, cop. 2000, 3ª ed. Also in Spanish (La economía del Sector Público, Ed. A.Bosch, 2002, Barcelona). Lasarte,J., Eseverri, E., Adame, F., I Martín, J., Turismo y financiación autonómica y local, Comares, Madrid, 2001. Teresa Palmer, Antoni Riera, “Tourism and environmental taxes. With special reference to the ‘‘Balearic ecotax’’, Tourism Management 24 (2003) 665–674. Gooroochurn, N. and Sinclair, M.T. (2005) Economics of tourism taxation: evidence from Mauritius. Annals of Tourism Research, 32.2: 478-498. OECD, Environtmentally related taxes in OECD countries. Issues and Strategies, OECD, 2001. P. Forsyth and L. Dwyer, “Market power and the taxation of domestic and international tourism”, Tourism Economics, 2002, 8 (4 ), 377–399 World Travel and Tourism Council (WTTC), World Travel and Tourism Tax Barometer, 2005. E. Martínez i L. Jaile (2004): “Els municipis turístics en el marc del sistema de finançament municipal I la normative turística: estat de la questió”, comunicació presentada al Debat Costa Brava, Un futur Sostenible, Blanes, abril 2004.

Activitats d'avaluació:

Students will be evaluated according to the results obtained in their assignments. Items that will be valued: accuracy of answers to the questions formulated; extent of bibliography looked at; good relationship between theory and applied work; consistency of arguments; good written skills.