European Regional Science Association
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European Regional Science Association
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The abstract for paper number 193:
Farré Perdiguer Mariona, Enciso Rodriguez Joan Pere, Universitat de Lleida, Lleida, Spain
Ecotax: an instrument for environmental policy?
On May 2002 the regional government of Balearic Islands introduced an ecotax on tourism levied on holidaymakers in major tourist destinations. The aim of the tax is to alleviate the environmental effects of mass tourism. Since then, a great number of expectations had been generated both at regional and municipal level because of their needs of economic resources to finance increasingly social demands. Mainly, revenue is earmarked for environmental quality improvement programs.
In this paper we provide an overview of the use of ecotax on tourism at the Balearic Islands discussing its application and capacity in achieving environmental goals. This paper pretends also to consider the possibility of introducing an ecotax in different regions of Spain. We analyse the effects in terms of revenues, which may be used to improve environmental expenditures and/or to reduce other taxes.
Unfortunately full paper has not been submitted.