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href="#Cruise_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.4</span> <span>Cruise tax</span> </div> </a> <ul id="toc-Cruise_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Indirect_and_other_forms_of_tourist_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Indirect_and_other_forms_of_tourist_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.5</span> <span>Indirect and other forms of tourist tax</span> </div> </a> <ul id="toc-Indirect_and_other_forms_of_tourist_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Impact" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Impact"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Impact</span> </div> </a> <ul id="toc-Impact-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Implementation" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Implementation"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Implementation</span> </div> </a> <ul id="toc-Implementation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" 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href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a class="mw-selflink selflink">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>A <b>tourist tax</b> is any form of tax aimed at generating revenue from tourists or the tourism industry. </p><p>Tourist taxes are generally a way for governments to generate revenue for the <a href="/wiki/Consolidated_fund" class="mw-redirect" title="Consolidated fund">consolidated fund</a> but can also be a <a href="/wiki/Hypothecated_tax" title="Hypothecated tax">hypothecated levy</a> used to address the impacts of tourism.<sup id="cite_ref-EU2_1-0" class="reference"><a href="#cite_note-EU2-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>The tax can be used to mitigate the increased demand on <a href="/wiki/Infrastructure" title="Infrastructure">infrastructure</a> and <a href="/wiki/Public_services" class="mw-redirect" title="Public services">public services</a>, to address the environmental and sustainable impact of tourism and to ensure an the tax burden is split equitably.<sup id="cite_ref-EU2_1-1" class="reference"><a href="#cite_note-EU2-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-UN_2-0" class="reference"><a href="#cite_note-UN-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Tourist taxes are also used as a tool to regulate the flow and behaviour of tourists, to provide funds for specific events or projects, used to promote and market the destination or used to diversify the economy of areas reliant on tourism.<sup id="cite_ref-EU2_1-2" class="reference"><a href="#cite_note-EU2-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-insider_3-0" class="reference"><a href="#cite_note-insider-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>The process for paying tourist taxes can either be in advance as part of the visa process or through an online portal, directly on arrival or upon hotel check-in, or included as part of a bill or airline ticket.<sup id="cite_ref-j832_4-0" class="reference"><a href="#cite_note-j832-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Types">Types</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tourist_tax&action=edit&section=1" title="Edit section: Types"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Hotel_tax">Hotel tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tourist_tax&action=edit&section=2" title="Edit section: Hotel tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The most common type of tourist tax in Europe and the <a href="/wiki/United_States" title="United States">United States</a> is to levy a tax on accommodation known as a <b>hotel tax</b>, <b>occupancy tax</b>, <b>lodging tax</b> or <b>bed tax</b>.<sup id="cite_ref-u220_5-0" class="reference"><a href="#cite_note-u220-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> The tax is levied against individuals when they rent accommodation (a room, rooms, entire home, or other living space) in a <a href="/wiki/Hotel" title="Hotel">hotel</a>, <a href="/wiki/Inn" title="Inn">inn</a>, tourist home or house, <a href="/wiki/Motel" title="Motel">motel</a>, or other type of lodging.<sup id="cite_ref-fc123_6-0" class="reference"><a href="#cite_note-fc123-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>In most countries the tax is levied by <a href="/wiki/Municipality" title="Municipality">municipal</a>, regional or <a href="/wiki/Central_government" title="Central government">national governments</a> and is usually collected at the point of check-in or, in some cases, as part of the booking process.<sup id="cite_ref-fc123_6-1" class="reference"><a href="#cite_note-fc123-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> Hotel tax is paid in addition to VAT and other taxes.<sup id="cite_ref-g285_7-0" class="reference"><a href="#cite_note-g285-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p>The implementation of the tax varies from city to city. <a href="/wiki/Reykjav%C3%ADk" title="Reykjavík">Reykjavík</a>, for example, charges a flat rate per night, per room whereas <a href="/wiki/Amsterdam" title="Amsterdam">Amsterdam</a> charges a fixed percentage of the total accommodation cost. In Paris a fixed fee for the duration of the stay is charges which varies depending of the <a href="/wiki/Hotel_rating" title="Hotel rating"> star rating</a> of the accommodation.<sup id="cite_ref-c446_8-0" class="reference"><a href="#cite_note-c446-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Iceland" title="Iceland">Iceland</a> and <a href="/wiki/Romania" title="Romania">Romania</a> charge a fixed taxed national-wide whereas in <a href="/wiki/Spain" title="Spain">Spain</a> and <a href="/wiki/France" title="France">France</a> hotel taxes vary by municipality. </p><p>As of 2024, the highest hotel tax in the U.S is in <a href="/wiki/Houston" title="Houston">Houston</a>, <a href="/wiki/Texas" title="Texas">Texas</a> which is levied at 17% and the highest rate in Europe is Amsterdam where a tax of 12.5% is due.<sup id="cite_ref-insider_3-1" class="reference"><a href="#cite_note-insider-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-c446_8-1" class="reference"><a href="#cite_note-c446-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Arrival_tax">Arrival tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tourist_tax&action=edit&section=3" title="Edit section: Arrival tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Arrival taxes are paid by incoming visitors to a country and are collected either on entry or pre-arrival as part of the <a href="/wiki/Travel_visa" title="Travel visa">visa</a> application process. The tax can either be a fixed fee, for example, <a href="/wiki/New_Zealand_dollar" title="New Zealand dollar">NZ$</a>100 for the duration of a stay in <a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a> , or <a href="/wiki/United_States_dollar" title="United States dollar">US$</a>200 per day for visitors to <a href="/wiki/Bhutan" title="Bhutan">Bhutan</a> (thought to be highest form of tourist tax of any kind).<sup id="cite_ref-c252_10-0" class="reference"><a href="#cite_note-c252-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-g080_11-0" class="reference"><a href="#cite_note-g080-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p><p>In contrast to hotel taxes, which are usually charged per room, arrival taxes are levied against the individual. </p><p>Some arrival taxes are not strictly tourist taxes as they can be applied to all types of passengers. </p><p>Arrival taxes can vary depending on the port of entry, mode of travel, reason for travel, travel class, nationality or age.<sup id="cite_ref-r218_12-0" class="reference"><a href="#cite_note-r218-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Departure_tax">Departure tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tourist_tax&action=edit&section=4" title="Edit section: Departure tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Departure_tax" title="Departure tax">Departure tax</a></div> <p>Simular to arrival taxes, departure taxes are levied at the <a href="/wiki/Frontier" title="Frontier">boarder</a> against visitors to the country upon departure. </p><p>In 2019 Japan introduced a "<a href="https://en.wiktionary.org/wiki/sayonara" class="extiw" title="wikt:sayonara">Sayonara</a> Tax" of <a href="/wiki/Japanese_yen" title="Japanese yen">¥</a>1,000 to visitors leaving the country and Indonesia charges a tourist departure tax, that differs depending on the airport.<sup id="cite_ref-insider_3-2" class="reference"><a href="#cite_note-insider-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>Departure taxes can have many variable meaning passengers on the same flight can be required to pay a different level of tax depending on the <a href="/wiki/Travel_class" title="Travel class">travel class</a>, final destination, type of travel, nationality or age.<sup id="cite_ref-r218_12-1" class="reference"><a href="#cite_note-r218-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p><p>Although departure taxes are usually charged to foreign tourist leaving their destination country, the <a href="/wiki/Turkey" title="Turkey">Turkish Government</a> have a departure tax only payable by Turkish citizens leaving the country for tourism or business.<sup id="cite_ref-d017_13-0" class="reference"><a href="#cite_note-d017-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p><p>Not all departure taxes are strictly tourist taxes as they can be applied to passengers irrespective of type of travel. </p> <div class="mw-heading mw-heading3"><h3 id="Cruise_tax">Cruise tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tourist_tax&action=edit&section=5" title="Edit section: Cruise tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In some jurisdictions, cruise passengers are sometimes subject to different taxes than other types of visitors. </p><p>The Netherlands has a specific cruising tax is charged for people staying onboard cruise ships docked in the country.<sup id="cite_ref-insider_3-3" class="reference"><a href="#cite_note-insider-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Where as <a href="/wiki/Greece" title="Greece">Greece</a> has imposed a Cruise Ship Passenger Levy for cruise passengers visiting certain islands in peak periods.<sup id="cite_ref-greece_14-0" class="reference"><a href="#cite_note-greece-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p><p>However, cruise ships receive preferable tax arrangements in other ways, such as onboard restaurant and catering services not being subject to VAT in most tax jurisdictions. <sup id="cite_ref-EC_15-0" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Indirect_and_other_forms_of_tourist_tax">Indirect and other forms of tourist tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tourist_tax&action=edit&section=6" title="Edit section: Indirect and other forms of tourist tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tourists are subject to other taxes when visiting a country that non-tourists also have to pay. Tourists are expected to pay VAT on goods and services (although some country incentives tourist spending through <a href="/wiki/Tax-free_shopping" title="Tax-free shopping">Tax-free shopping</a>) as well as other forms of non-tourist specific taxes such as the universal departure taxes as is the case with the <a href="/wiki/Air_Passenger_Duty" title="Air Passenger Duty">Air Passenger Duty</a> levied against all air passengers outbound from the <a href="/wiki/UK" class="mw-redirect" title="UK">UK</a>, The <a href="/wiki/Air_Travel_Tax" title="Air Travel Tax">Air Travel Tax</a> in Ireland and the <a href="/wiki/German_air_passenger_taxes" title="German air passenger taxes">German air passenger taxes</a>. </p><p>There are also other instances where tourists are expected to pay a higher tax rate than non-tourists. Tourist attractions can often be priced differently for citizens than for visitors as is the case in much of Asia.<sup id="cite_ref-insider_3-4" class="reference"><a href="#cite_note-insider-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Similarly, in Europe cultural sites can sometimes be cheaper or free for <a href="/wiki/EU" class="mw-redirect" title="EU">EU</a> citizens and full priced for non-EU citizens.<sup id="cite_ref-d018_16-0" class="reference"><a href="#cite_note-d018-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p><p>Some countries provide a reduction in tax for tourist related services which can some times be passed on to tourists including lower level of sales tax and VAT for accommodation services, passenger transportation, restaurant and catering services with admission tickets for sporting events and some cultural services being entirely exempt.<sup id="cite_ref-EC_15-1" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-book_17-0" class="reference"><a href="#cite_note-book-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p><p>Some activities are specifically targeted by some governments for higher rates of tourist taxes as is the case in France where skiing lifts and access to <a href="/wiki/Backcountry_skiing" title="Backcountry skiing">off piste</a> skiing carries a levy.<sup id="cite_ref-EC_15-2" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> Similarly, in <a href="/wiki/South_Korea" title="South Korea">Korea</a> an additional <a href="/w/index.php?title=%EC%9E%85%ED%83%95%EC%84%B8&action=edit&redlink=1" class="new" title="입탕세 (page does not exist)">bath tax</a><span class="noprint" style="font-size:85%; font-style: normal;"> [<a href="https://ko.wikipedia.org/wiki/%EC%9E%85%ED%83%95%EC%84%B8" class="extiw" title="ko:입탕세">ko</a>]</span> is levied against users of hot springs. </p> <div class="mw-heading mw-heading2"><h2 id="Impact">Impact</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tourist_tax&action=edit&section=7" title="Edit section: Impact"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tourist taxes are primarily a way of increase revenue for governments as with all other taxes. However, tourist taxes can be used as an effective way of addressing the impact that tourism can have on the city or region and is increasingly being employed to manage the impacts of <a href="/wiki/Overtourism" title="Overtourism">overtourism</a> and the <a href="/wiki/Climate_crisis" title="Climate crisis">climate crisis</a> in the areas in which tourist taxes are instituted.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/New_Zealand%27s" class="mw-redirect" title="New Zealand's">New Zealand's</a> <span style="white-space: nowrap">NZ$35</span> Visitor Conservation and Tourism Levy, Bhutan's Sustainable Development Fee, <a href="/wiki/Greece" title="Greece">Greece's</a> Resilience Fee for the Climate Crisis and <a href="/wiki/Bali" title="Bali">Bali's</a> tourist tax are all examples of tourist taxes that are ring-fenced for sustainability initiatives. <sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Although not ring-fenced in all areas, the revenue of tourist tax is often still used for sustainable purposes. For example, <a href="/wiki/Lake_Como" title="Lake Como">Lake Como</a> used €350,000 from its hotel tax income to fund the city’s organic waste collection and improve their lakeshore maintenance programme.<sup id="cite_ref-usatoday_21-0" class="reference"><a href="#cite_note-usatoday-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-insider_3-5" class="reference"><a href="#cite_note-insider-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> The Balearic Islands in Spain have a separate Tax for Sustainable Tourism which differs from the rest of Spain's <i>tasa turistica</i>. The Tax for Sustainable Tourism is specifically hypothecated managed by a special government commission for water infrastructure, cultural restoration and environmental preservation.<sup id="cite_ref-EC_15-3" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> They also took the decision in 2024 to use a portion of their tourist tax income to diversify their economy and reduce their dependency on tourism industry.<sup id="cite_ref-s871_22-0" class="reference"><a href="#cite_note-s871-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p>In 2002 the Balearic Islands introduced an eco-tax on tourists in the form of a bed tax, levying everyone above the age of 16 with a €1-€2 per night tax. The tax was repealed after 2 years after tourist numbers dropped by 25%.<sup id="cite_ref-EC_15-4" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Venice" title="Venice">Venice</a> and <a href="/wiki/Civita_di_Bagnoregio" title="Civita di Bagnoregio">Civita di Bagnoregio</a> are both using entry fees in an attempt to limit tourist numbers by charging a €5 entry. In its first year, the fee has had little impact on visitor numbers and has been seen a failure by some. However, the fee made €1 million in the first 11 days which has been used to improve services for Venice residents.<sup id="cite_ref-insider_3-6" class="reference"><a href="#cite_note-insider-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-eunews_25-0" class="reference"><a href="#cite_note-eunews-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Implementation">Implementation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tourist_tax&action=edit&section=8" title="Edit section: Implementation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tourism industry is susceptible to high <a href="/wiki/Price_elasticity_of_demand" title="Price elasticity of demand">Price elasticity</a> meaning that small changes to tourist tax have a large impact on the demand for a particular destination when considered independently.<sup id="cite_ref-EC_15-5" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> However, the <a href="/wiki/Pass-through_(economics)" title="Pass-through (economics)">pass-through</a> rate of tourist taxes to tourist can greatly impact the efficacy of their intended purpose when used to encourage or deter certain consumer behaviours.<sup id="cite_ref-EC_15-6" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> When tourist taxes have been reduced to incentive tourism the impact was minimal in <a href="/wiki/Portugal" title="Portugal">Portugal</a>, where vendors only passed through 25% of the intended saving, compared to Finland which saw a large boost to their tourism industry when 100% of the VAT savings were passed through to consumers.<sup id="cite_ref-e236_26-0" class="reference"><a href="#cite_note-e236-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> It has also been shown that visitors to different types of destinations are more reactive to certain tax changes. Tourists to cities show more <a href="/wiki/Price_elasticity_of_demand" title="Price elasticity of demand">elasticity</a> than tourists visiting beaches, for example.<sup id="cite_ref-EC_15-7" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Tourist_Go_Home_(49166615636).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b3/Tourist_Go_Home_%2849166615636%29.jpg/220px-Tourist_Go_Home_%2849166615636%29.jpg" decoding="async" width="220" height="147" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b3/Tourist_Go_Home_%2849166615636%29.jpg/330px-Tourist_Go_Home_%2849166615636%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b3/Tourist_Go_Home_%2849166615636%29.jpg/440px-Tourist_Go_Home_%2849166615636%29.jpg 2x" data-file-width="7777" data-file-height="5187" /></a><figcaption>2019 graffiti in Barcelona, saying "tourist go home" followed by an <a href="/wiki/Circle_A" class="mw-redirect" title="Circle A">anarchist A</a></figcaption></figure> <p>Reactions to direct tourist taxes can sometimes be received negatively by tourist and the tourism industry both in the destination and in the countries from where tourists come.<sup id="cite_ref-EC_15-8" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> The public perceptions of these taxes has been shown to have a direct impact on tourist numbers. When the Balearic Islands introduced a bed tax without consultation they experienced a 25% fall in tourists which has been partially attributed not to the tax directly but to the reaction of travel agents moving their business elsewhere.<sup id="cite_ref-EC_15-9" class="reference"><a href="#cite_note-EC-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><p>Various approaches can be used to target taxes more specifically such as not charging business travellers, only charging foreign nationals, varying the fee depending on the duration of the stay, differing the rates depending on mode of arrival or port of entry, or only charging a tax at peak periods.<sup id="cite_ref-insider_3-7" class="reference"><a href="#cite_note-insider-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p><p>In March 2023, in response to concerns over National Park funding cuts in the UK,<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> ethical travel company <a href="/wiki/Responsible_Travel" title="Responsible Travel">Responsible Travel</a> conducted a survey of 670 UK travellers to see if they would be willing to pay a levy to support nature conservation when visiting a <a href="/wiki/National_park" title="National park">National Park</a> or <a href="/wiki/Area_of_Outstanding_Natural_Beauty" title="Area of Outstanding Natural Beauty">Area of Outstanding Natural Beauty</a>. Ninety percent of respondents confirmed they would be happy to pay between £2 and £10 per night if proceeds were ringfenced to support local conservation projects.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> An approach adopted by the <a href="/wiki/List_of_national_parks_of_the_United_States" title="List of national parks of the United States">US National Parks</a>.<sup id="cite_ref-y078_31-0" class="reference"><a href="#cite_note-y078-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p><p>Tourist taxes can be perceived negatively by residents of tourist locations when they do not see the tourist taxes being reinvested in the affected communities. This was the reason behind some of the protests in <a href="/wiki/Barcelona" title="Barcelona">Barcelona</a> and <a href="/wiki/Majorca" class="mw-redirect" title="Majorca">Majorca</a> as part of the wider <a href="/wiki/2024_anti-tourism_protests_in_Spain" title="2024 anti-tourism protests in Spain">Spanish anti-tourism protests</a>.<sup id="cite_ref-h513_32-0" class="reference"><a href="#cite_note-h513-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-v019_33-0" class="reference"><a href="#cite_note-v019-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> Protests also arise when there is a lack of tourist taxes in some cases, for example, in the <a href="/wiki/Canary_Islands" title="Canary Islands">Canary Islands</a>.<sup id="cite_ref-j021_34-0" class="reference"><a href="#cite_note-j021-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> A report by <a href="/wiki/UN_Tourism" title="UN Tourism">UN Tourism</a> found that, when not implemented correctly, tourist taxes can have negative and unintended consequences. <sup id="cite_ref-UN_2-1" class="reference"><a href="#cite_note-UN-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-v175_35-0" class="reference"><a href="#cite_note-v175-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> </p><p>UN Tourism has laid out seven principles that should be considered when designing tax policy for tourism tax. They recommend that tourist tax should be:<sup id="cite_ref-v175_35-1" class="reference"><a href="#cite_note-v175-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> </p> <ul><li><b>Ring-fenced</b> for general tourism promotion or for regenerative purpose.</li> <li><b>Locally administered</b> to build-in political support and ensure funds are allocated where needed.</li> <li><b>Transparent</b> with tourists and consumers about the purposes and uses of tourist taxes</li> <li>Designed to <b>engage communities</b> to get the buy-in of residents, local businesses.</li> <li><b>Implemented with support</b> to help local businesses comply with changes in the tax regulations and with their administrative burden.</li> <li>Monitored and evaluated to ensure the taxes are having the intended impact.</li> <li><b>Mindful of the burden and benefits</b> of tourism. Understanding the economic benefits of tourism while addressing the burden tourism places on the environment and local community.</li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tourist_tax&action=edit&section=9" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-EU2-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-EU2_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-EU2_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-EU2_1-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFBeswick2018" class="citation web cs1">Beswick, Emma (6 April 2018). <a rel="nofollow" class="external text" href="https://www.euronews.com/2018/04/06/are-you-a-young-eu-citzen-here-s-what-you-can-get-for-free">"Are you a young EU citizen? 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Retrieved <span class="nowrap">8 November</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Conversation&rft.atitle=Barcelona+protests%3A+holiday+hotspots+need+fairer+tourism+for+local+communities&rft.date=2024-10-28&rft.aulast=Osti&rft.aufirst=Linda&rft_id=https%3A%2F%2Ftheconversation.com%2Fbarcelona-protests-holiday-hotspots-need-fairer-tourism-for-local-communities-236097&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATourist+tax" class="Z3988"></span></span> </li> <li id="cite_note-j021-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-j021_34-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.euronews.com/my-europe/2024/10/20/thousands-protest-against-over-tourism-in-canary-islands">"Thousands protest against over-tourism in Canary Islands"</a>. <i>euronews</i>. 20 October 2024<span class="reference-accessdate">. Retrieved <span class="nowrap">8 November</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=euronews&rft.atitle=Thousands+protest+against+over-tourism+in+Canary+Islands&rft.date=2024-10-20&rft_id=https%3A%2F%2Fwww.euronews.com%2Fmy-europe%2F2024%2F10%2F20%2Fthousands-protest-against-over-tourism-in-canary-islands&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATourist+tax" class="Z3988"></span></span> </li> <li id="cite_note-v175-35"><span class="mw-cite-backlink">^ <a href="#cite_ref-v175_35-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-v175_35-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://groupnao.com/wp-content/uploads/2020/11/TOURISM-TAXES-BY-DESIGN-NOV12-2020_rettet-compressed-2.pdf">"TOURISM TAXES BY DESIGN"</a> <span class="cs1-format">(PDF)</span><span class="reference-accessdate">. Retrieved <span class="nowrap">8 November</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=TOURISM+TAXES+BY+DESIGN&rft_id=https%3A%2F%2Fgroupnao.com%2Fwp-content%2Fuploads%2F2020%2F11%2FTOURISM-TAXES-BY-DESIGN-NOV12-2020_rettet-compressed-2.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATourist+tax" class="Z3988"></span></span> </li> </ol></div></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Tourism" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Tourism" title="Template:Tourism"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Tourism" title="Template talk:Tourism"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Tourism" title="Special:EditPage/Template:Tourism"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Tourism" style="font-size:114%;margin:0 4em"><a href="/wiki/Tourism" title="Tourism">Tourism</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Types_of_tourism" title="Category:Types of tourism">Types</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Accessible_tourism" title="Accessible tourism">Accessible</a></li> <li><a href="/wiki/Adventure_travel" title="Adventure travel">Adventure</a></li> <li><a href="/wiki/Agritourism" title="Agritourism">Agritourism</a></li> <li><a href="/wiki/Alternative_tourism" title="Alternative tourism">Alternative</a></li> <li><a href="/wiki/Atomic_tourism" title="Atomic tourism">Atomic</a></li> <li><a href="/wiki/Backpacking_(travel)" title="Backpacking (travel)">Backpacking</a></li> <li><a href="/wiki/Beachgoing" title="Beachgoing">Beachgoing</a></li> <li><a href="/wiki/Bicycle_touring" title="Bicycle touring">Bicycle touring</a></li> <li><a href="/wiki/Birth_tourism" title="Birth tourism">Birth</a></li> <li><a href="/wiki/Business_tourism" title="Business tourism">Business</a></li> <li><a href="/wiki/Culinary_tourism" title="Culinary tourism">Culinary</a> <ul><li><a href="/wiki/Enotourism" class="mw-redirect" title="Enotourism">Enotourism</a></li></ul></li> <li><a href="/wiki/Cultural_tourism" title="Cultural tourism">Cultural</a> <ul><li><a href="/wiki/Archaeological_tourism" title="Archaeological tourism">Archaeological</a></li> <li><a href="/wiki/Film_tourism" title="Film tourism">Film</a></li> <li><a href="/wiki/Literary_tourism" title="Literary tourism">Literary</a> <ul><li><a href="/wiki/Bookstore_tourism" title="Bookstore tourism">Bookstore</a></li> <li><a href="/wiki/Tolkien_tourism" title="Tolkien tourism">Tolkien</a></li></ul></li> <li><a href="/wiki/Music_tourism" title="Music tourism">Music</a></li> <li><a href="/wiki/Pop-culture_tourism" title="Pop-culture tourism">Pop-culture</a></li></ul></li> <li><a href="/wiki/Dark_tourism" title="Dark tourism">Dark</a> <ul><li><a href="/wiki/Disaster_tourism" title="Disaster tourism">Disaster</a></li> <li><a href="/wiki/Holocaust_tourism" title="Holocaust tourism">Holocaust</a></li> <li><a href="/wiki/War_tourism" title="War tourism">War</a></li></ul></li> <li><a href="/wiki/Domestic_tourism" title="Domestic tourism">Domestic</a></li> <li><a href="/wiki/Ecotourism" title="Ecotourism">Ecotourism</a> <ul><li><a href="/wiki/Shark_tourism" title="Shark tourism">Shark</a></li></ul></li> <li><a href="/wiki/Experiential_travel" title="Experiential travel">Experiential</a></li> <li><a href="/wiki/Extreme_tourism" title="Extreme tourism">Extreme</a></li> <li><a href="/wiki/Fashion_tourism" title="Fashion tourism">Fashion</a></li> <li><a href="/wiki/Garden_tourism" title="Garden tourism">Garden</a></li> <li><a href="/wiki/Genealogy_tourism" title="Genealogy tourism">Genealogy</a> <ul><li><a href="/wiki/Heritage_tourism" title="Heritage tourism">Heritage</a></li> <li><a href="/wiki/Identity_tourism" title="Identity tourism">Identity</a></li></ul></li> <li><a href="/wiki/Geotourism" title="Geotourism">Geotourism</a></li> <li><a href="/wiki/Industrial_tourism" title="Industrial tourism">Industrial</a></li> <li><a href="/wiki/International_tourism" title="International tourism">International</a> <ul><li><a href="/wiki/International_volunteering" title="International volunteering">Volunteering</a></li></ul></li> <li><a href="/wiki/Jungle_tourism" title="Jungle tourism">Jungle</a></li> <li><a href="/wiki/Justice_tourism" title="Justice tourism">Justice</a></li> <li><a href="/wiki/LGBT_tourism" class="mw-redirect" title="LGBT tourism">LGBT</a></li> <li><a href="/wiki/Medical_tourism" title="Medical tourism">Medical</a></li> <li><a href="/wiki/MICE_tourism" title="MICE tourism">MICE (Meetings, Incentives, Conferences, Exhibitions)</a></li> <li><a href="/wiki/Nautical_tourism" title="Nautical tourism">Nautical</a></li> <li><a href="/wiki/Orphanage_tourism" title="Orphanage tourism">Orphanage</a></li> <li><a href="/wiki/Recreational_drug_tourism" title="Recreational drug tourism">Recreational drug</a></li> <li><a href="/wiki/Red_tourism" title="Red tourism">Red</a></li> <li><a href="/wiki/Religious_tourism" title="Religious tourism">Religious</a> <ul><li><a href="/wiki/Christian_tourism" title="Christian tourism">Christian</a></li> <li><a href="/wiki/Halal_tourism" title="Halal tourism">Halal</a></li> <li><a href="/wiki/Kosher_tourism" title="Kosher tourism">Kosher</a></li> <li><a href="/wiki/Pilgrimage" title="Pilgrimage">Pilgrimage</a></li></ul></li> <li><a href="/wiki/Rural_tourism" title="Rural tourism">Rural</a></li> <li><a href="/wiki/Science_tourism" title="Science tourism">Science</a></li> <li><a href="/wiki/Sensory_tourism" title="Sensory tourism">Sensory</a></li> <li><a href="/wiki/Slum_tourism" title="Slum tourism">Slum</a></li> <li><a href="/wiki/Smart_tourism" title="Smart tourism">Smart</a></li> <li><a href="/wiki/Space_tourism" title="Space tourism">Space</a> <ul><li><a href="/wiki/Tourism_on_the_Moon" title="Tourism on the Moon">Lunar</a></li></ul></li> <li><a href="/wiki/Sports_tourism" title="Sports tourism">Sports</a></li> <li><a href="/wiki/Sustainable_tourism" title="Sustainable tourism">Sustainable</a></li> <li><a href="/wiki/Urban_tourism" title="Urban tourism">Urban</a></li> <li><a href="/wiki/Virtual_tour" title="Virtual tour">Virtual</a></li> <li><a href="/wiki/Visiting_friends_and_relatives" title="Visiting friends and relatives">Visiting friends and relatives</a></li> <li><a href="/wiki/Wellness_tourism" title="Wellness tourism">Wellness</a></li> <li><a href="/wiki/Wildlife_tourism" title="Wildlife tourism">Wildlife</a> <ul><li><a href="/wiki/Safari" title="Safari">Safari</a></li> <li><a href="/wiki/Scuba_diving_tourism" title="Scuba diving tourism">Scuba</a></li></ul></li> <li><a href="/wiki/Yoga_tourism" title="Yoga tourism">Yoga</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Hospitality_industry" title="Hospitality industry">Hospitality industry</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bed_and_breakfast" title="Bed and breakfast">Bed and breakfast</a></li> <li><a href="/wiki/Boutique_hotel" title="Boutique hotel">Boutique hotel</a></li> <li><a href="/wiki/Convention_center" title="Convention center">Convention center</a></li> <li><a href="/wiki/Cruise_ship" title="Cruise ship">Cruise ship</a></li> <li><a href="/wiki/Destination_spa" title="Destination spa">Destination spa</a></li> <li><a href="/wiki/Receptionist" title="Receptionist">Front desk</a></li> <li><a href="/wiki/Guest_house" title="Guest house">Guest house</a></li> <li><a href="/wiki/Guest_ranch" title="Guest ranch">Guest ranch</a></li> <li><a href="/wiki/Heuhotel" title="Heuhotel">Heuhotel</a></li> <li><a href="/wiki/Homestay" title="Homestay">Homestay</a></li> <li><a href="/wiki/Hospitality_management_studies" title="Hospitality management studies">Hospitality management studies</a></li> <li><a href="/wiki/Hostel" title="Hostel">Hostel</a></li> <li><a href="/wiki/Hotel" title="Hotel">Hotel</a> <ul><li><a href="/wiki/Hotel_manager" title="Hotel manager">Manager</a></li></ul></li> <li><a href="/wiki/Inn" title="Inn">Inn</a></li> <li><a href="/wiki/Motel" title="Motel">Motel</a></li> <li><a href="/wiki/Pension_(lodging)" title="Pension (lodging)">Pension</a></li> <li><a href="/wiki/Referral_chain" title="Referral chain">Referral chain</a></li> <li><a href="/wiki/Resort" title="Resort">Resort</a> <ul><li><a href="/wiki/Resort_hotel" title="Resort hotel">Hotel</a></li> <li><a href="/wiki/Resort_island" title="Resort island">Island</a></li> <li><a href="/wiki/Seaside_resort" title="Seaside resort">Seaside</a></li> <li><a href="/wiki/Ski_resort" title="Ski resort">Ski</a></li> <li><a href="/wiki/Resort_town" title="Resort town">Town</a></li></ul></li> <li><a href="/wiki/Restaurant" title="Restaurant">Restaurant</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Terminology</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/College_tour" title="College tour">College tour</a></li> <li><a href="/wiki/Convention_(meeting)" title="Convention (meeting)">Convention (meeting)</a></li> <li><a href="/wiki/Destination_marketing_organization" title="Destination marketing organization">Destination marketing organization</a></li> <li><a href="/wiki/Escorted_tour" title="Escorted tour">Escorted tour</a></li> <li><a href="/wiki/Excursion" title="Excursion">Excursion</a></li> <li><a href="/wiki/Factory_tour" title="Factory tour">Factory tour</a></li> <li><a href="/wiki/Gift_shop" title="Gift shop">Gift shop</a></li> <li><a href="/wiki/Grand_Tour" title="Grand Tour">Grand Tour</a></li> <li><a href="/wiki/Holiday" title="Holiday">Holiday</a></li> <li><a href="/wiki/Honeymoon" title="Honeymoon">Honeymoon</a></li> <li><a href="/wiki/Hypermobility_(travel)" title="Hypermobility (travel)">Hypermobility</a></li> <li><a href="/wiki/Journey_planner" title="Journey planner">Journey planner</a></li> <li><a href="/wiki/Package_tour" title="Package tour">Package tour</a></li> <li><a href="/wiki/Passport" title="Passport">Passport</a></li> <li><a href="/wiki/Perpetual_traveler" title="Perpetual traveler">Perpetual traveler</a></li> <li><a href="/wiki/Road_trip" title="Road trip">Road trip</a></li> <li><a href="/wiki/Roadside_attraction" title="Roadside attraction">Roadside attraction</a></li> <li><a href="/wiki/Souvenir" title="Souvenir">Souvenir</a></li> <li><a href="/wiki/Staycation" title="Staycation">Staycation</a></li> <li><a href="/wiki/Tour_bus_service" title="Tour bus service">Tour bus service</a></li> <li><a href="/wiki/Tour_guide" title="Tour guide">Tour guide</a></li> <li><a href="/wiki/Tour_operator" title="Tour operator">Tour operator</a></li> <li><a href="/wiki/Tourism_geography" title="Tourism geography">Tourism geography</a></li> <li><a href="/wiki/Tourism_minister" title="Tourism minister">Tourism minister</a></li> <li><a href="/wiki/Tourism_region" title="Tourism region">Tourism region</a></li> <li><a href="/wiki/Tourist_attraction" title="Tourist attraction">Tourist attraction</a></li> <li><a href="/wiki/Tourist_gateway" title="Tourist gateway">Tourist gateway</a></li> <li><a href="/wiki/Tourist_trap" title="Tourist trap">Tourist trap</a></li> <li><a href="/wiki/Touron" title="Touron">Touron</a></li> <li><a href="/wiki/Transport" title="Transport">Transport</a></li> <li><a href="/wiki/Travel" title="Travel">Travel</a></li> <li><a href="/wiki/Travel_agency" title="Travel agency">Travel agency</a></li> <li><a href="/wiki/Travel_behavior" title="Travel behavior">Travel behavior</a></li> <li><a href="/wiki/Travel_document" title="Travel document">Travel document</a></li> <li><a href="/wiki/Travel_insurance" title="Travel insurance">Travel insurance</a></li> <li><a href="/wiki/Travel_medicine" title="Travel medicine">Travel medicine</a></li> <li><a href="/wiki/Travel_survey" title="Travel survey">Travel survey</a></li> <li><a href="/wiki/Travel_technology" title="Travel technology">Travel technology</a></li> <li><a href="/wiki/Travel_visa" title="Travel visa">Travel visa</a></li> <li><a href="/wiki/Travel_warning" title="Travel warning">Travel warning</a></li> <li><a href="/wiki/Travel_website" title="Travel website">Travel website</a></li> <li><a href="/wiki/Vacation" title="Vacation">Vacation</a></li> <li><a href="/wiki/Visitor_center" title="Visitor center">Visitor center</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Travel_literature" title="Travel literature">Travel literature</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Guide_book" title="Guide book">Guide book</a></li> <li><a href="/wiki/Outdoor_literature" title="Outdoor literature">Outdoor literature</a></li> <li><a href="/wiki/List_of_tourism_journals" title="List of tourism journals">Tourism journals</a></li> <li><a href="/wiki/List_of_travel_magazines" title="List of travel magazines">Travel magazines</a></li> <li><a href="/wiki/Wikivoyage" title="Wikivoyage">Wikivoyage</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Trade_association" title="Trade association">Trade associations</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/American_Bus_Association" title="American Bus Association">American Bus Association</a></li> <li><a href="/wiki/American_Hotel_and_Lodging_Association" title="American Hotel and Lodging Association">American Hotel and Lodging Association</a></li> <li><a href="/wiki/American_Hotel_%26_Lodging_Educational_Institute" class="mw-redirect" title="American Hotel & Lodging Educational Institute">American Hotel & Lodging Educational Institute</a></li> <li><a href="/wiki/BEST_Education_Network" title="BEST Education Network">BEST Education Network</a></li> <li><a href="/wiki/Caribbean_Tourism_Organization" title="Caribbean Tourism Organization">Caribbean Tourism Organization</a></li> <li><a href="/wiki/European_Travel_Commission" title="European Travel Commission">European Travel Commission</a></li> <li><a href="/wiki/Historical_Archive_on_Tourism" title="Historical Archive on Tourism">Historical Archive on Tourism</a></li> <li><a href="/wiki/Life_Beyond_Tourism" title="Life Beyond Tourism">Life Beyond Tourism</a></li> <li><a href="/wiki/Musement" title="Musement">Musement</a></li> <li><a href="/wiki/Pacific_Asia_Travel_Association" title="Pacific Asia Travel Association">Pacific Asia Travel Association</a></li> <li><a href="/wiki/South-East_Asian_Tourism_Organisation" title="South-East Asian Tourism Organisation">South-East Asian Tourism Organisation</a></li> <li><a href="/wiki/Tourism_Radio" title="Tourism Radio">Tourism Radio</a></li> <li><a href="/wiki/Travel_and_Tourism_Competitiveness_Report" title="Travel and Tourism Competitiveness Report">Travel and Tourism Competitiveness Report</a></li> <li><a href="/wiki/FIJET" title="FIJET">World Federation of Travel Journalists and Writers</a></li> <li><a href="/wiki/World_Tourism_Organization" class="mw-redirect" title="World Tourism Organization">World Tourism Organization</a> <ul><li><a href="/wiki/World_Tourism_rankings" title="World Tourism rankings">World Tourism rankings</a></li></ul></li> <li><a href="/wiki/World_Travel_and_Tourism_Council" title="World Travel and Tourism Council">World Travel and Tourism Council</a></li> <li><a href="/wiki/World_Travel_Monitor" title="World Travel Monitor">World Travel Monitor</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Trade_fair" class="mw-redirect" title="Trade fair">Trade fairs</a> and events</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Akwaaba_African_Travel_Market" title="Akwaaba African Travel Market">Akwaaba African Travel Market</a></li> <li><a href="/wiki/Arabian_Travel_Market" title="Arabian Travel Market">Arabian Travel Market</a></li> <li><a href="/wiki/Cruise_of_the_Kings" title="Cruise of the Kings">Cruise of the Kings</a></li> <li><a href="/wiki/Festival_del_Viaggio" title="Festival del Viaggio">Festival del Viaggio</a></li> <li><a href="/wiki/IFEMA" title="IFEMA">FITUR</a></li> <li><a href="/wiki/ITB_Berlin" title="ITB Berlin">ITB Berlin</a></li> <li><a href="/wiki/World_Tourism_Day" title="World Tourism Day">World Tourism Day</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Issues</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Heritage_commodification" title="Heritage commodification">Heritage commodification</a></li> <li><a href="/wiki/Impact_of_the_COVID-19_pandemic_on_tourism" title="Impact of the COVID-19 pandemic on tourism">Impact of the COVID-19 pandemic on tourism</a></li> <li><a href="/wiki/Impacts_of_tourism" title="Impacts of tourism">Impacts of tourism</a></li> <li><a href="/wiki/Leakage_effect" title="Leakage effect">Leakage effect</a></li> <li><a href="/wiki/Overtourism" title="Overtourism">Overtourism</a></li> <li><a href="/wiki/Tourism_improvement_district" title="Tourism improvement district">Tourism improvement district</a></li> <li><a class="mw-selflink selflink">Tourist tax</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Lists</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_adjectival_tourisms" 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hotels">Largest</a></li></ul></li> <li><a href="/wiki/List_of_motels" title="List of motels">Motels</a></li> <li><a href="/wiki/List_of_passenger_airlines" title="List of passenger airlines">Passenger airlines</a></li> <li><a href="/wiki/UNESCO_Intangible_Cultural_Heritage_Lists" title="UNESCO Intangible Cultural Heritage Lists">UNESCO Intangible Cultural Heritage Lists</a></li> <li><a href="/wiki/World_Heritage_Sites_by_country" title="World Heritage Sites by country">World Heritage Sites by country</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2" style="font-weight:bold;"><div> <ul><li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, 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style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Population" title="Template:Population"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Population" title="Template talk:Population"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Population" title="Special:EditPage/Template:Population"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Population" style="font-size:114%;margin:0 4em"><a href="/wiki/Population" title="Population">Population</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Major topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Demographics_of_the_world" title="Demographics of the world">Demographics of the world</a></li> <li><a href="/wiki/Demographic_transition" title="Demographic transition">Demographic transition</a></li> <li><a href="/wiki/Estimates_of_historical_world_population" title="Estimates of historical world population">Estimates of historical world population</a></li> <li><a href="/wiki/Population_growth" title="Population growth">Population growth</a></li> <li><a href="/wiki/Population_momentum" title="Population momentum">Population momentum</a></li> <li><a href="/wiki/Projections_of_population_growth" class="mw-redirect" title="Projections of population growth">Projections of population growth</a></li> <li><a href="/wiki/World_population" title="World population">World population</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;"><a href="/wiki/Population_biology" title="Population biology">Population<br />biology</a></div></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Population_decline" title="Population decline">Population decline</a></li> <li><a href="/wiki/Population_density" title="Population density">Population density</a> <ul><li><a href="/wiki/Physiological_density" title="Physiological density">Physiological density</a></li></ul></li> <li><a href="/wiki/Population_dynamics" title="Population dynamics">Population dynamics</a></li> <li><a href="/wiki/Population_model" title="Population model">Population model</a></li> <li><a href="/wiki/Population_pyramid" title="Population pyramid">Population pyramid</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;"><a href="/wiki/Population_ecology" title="Population ecology">Population<br />ecology</a></div></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Biocapacity" title="Biocapacity">Biocapacity</a></li> <li><a href="/wiki/Carrying_capacity" title="Carrying capacity">Carrying capacity</a></li> <li><span class="nowrap"><a href="/wiki/I_%3D_PAT" title="I = PAT">I = P × A × T</a></span></li> <li><a href="/wiki/Kaya_identity" title="Kaya identity">Kaya identity</a></li> <li><a href="/wiki/Malthusian_growth_model" title="Malthusian growth model">Malthusian growth model</a></li> <li><a href="/wiki/Overshoot_(population)" title="Overshoot (population)">Overshoot (population)</a></li> <li><a href="/wiki/World3" title="World3">World3 model</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Society and<br /> population</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Eugenics" title="Eugenics">Eugenics</a></li> <li><a href="/wiki/Dysgenics" title="Dysgenics"><i>Dys</i>genics</a></li> <li><a href="/wiki/Human_overpopulation" title="Human overpopulation">Human overpopulation</a> <ul><li><a href="/wiki/Malthusianism" title="Malthusianism">Malthusian catastrophe</a></li></ul></li> <li><a href="/wiki/Human_population_planning" title="Human population planning">Human population planning</a> <ul><li><a href="/wiki/Compulsory_sterilization" title="Compulsory sterilization">Compulsory sterilization</a></li> <li><a href="/wiki/Family_planning" title="Family planning">Family planning</a></li> <li><a href="/wiki/One-child_policy" title="One-child policy">One-child policy</a></li> <li><a href="/wiki/Two-child_policy" title="Two-child policy">Two-child policy</a></li></ul></li> <li><a href="/wiki/Overconsumption_(economics)" title="Overconsumption (economics)">Overconsumption</a></li> <li><a href="/wiki/Political_demography" title="Political demography">Political demography</a></li> <li><a href="/wiki/Population_ethics" title="Population ethics">Population ethics</a> <ul><li><a href="/wiki/Antinatalism" title="Antinatalism">Antinatalism</a></li> <li><a href="/wiki/Mere_addition_paradox" title="Mere addition paradox">Mere addition paradox</a></li> <li><a href="/wiki/Natalism" title="Natalism">Natalism</a></li> <li><a href="/wiki/Non-identity_problem" class="mw-redirect" title="Non-identity problem">Non-identity problem</a></li> <li><a href="/wiki/Reproductive_rights" title="Reproductive rights">Reproductive rights</a></li></ul></li> <li><a href="/wiki/Sustainable_population" title="Sustainable population">Sustainable population</a></li> <li><a href="/wiki/Zero_population_growth" title="Zero population growth">Zero population growth</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Publications</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0;font-style:italic;"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Population_and_Environment" title="Population and Environment">Population and Environment</a></li> <li><a href="/wiki/Population_and_Development_Review" title="Population and Development Review">Population and Development Review</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Lists</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Population_and_housing_censuses_by_country" title="Population and housing censuses by country">Population and housing censuses by country</a></li> <li><a href="/wiki/List_of_largest_cities" title="List of largest cities">Largest cities</a></li> <li><a href="/wiki/World_population_milestones" title="World population milestones">World population milestones</a> <ul><li><a href="/wiki/Day_of_Six_Billion" title="Day of Six Billion">6 billion</a></li> <li><a href="/wiki/Day_of_Seven_Billion" title="Day of Seven Billion">7</a></li> <li><a href="/wiki/Day_of_Eight_Billion" title="Day of Eight Billion">8</a></li></ul></li> <li><a href="/wiki/List_of_population_concern_organizations" title="List of population concern organizations">Population concern organizations</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Events and<br />organizations</div></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/7_Billion_Actions" title="7 Billion Actions">7 Billion Actions</a></li> <li><a href="/wiki/Church_of_Euthanasia" title="Church of Euthanasia">Church of Euthanasia</a></li> <li><a href="/wiki/International_Conference_on_Population_and_Development" title="International Conference on Population and Development">International Conference on Population and Development</a></li> <li><a href="/wiki/Population_Action_International" title="Population Action International">Population Action International</a></li> <li><a href="/wiki/Population_Connection" title="Population Connection">Population Connection</a></li> <li><a href="/wiki/Population_Matters" title="Population Matters">Population Matters</a></li> <li><a href="/wiki/United_Nations_Population_Fund" title="United Nations Population Fund">United Nations Population Fund</a></li> <li><a href="/wiki/United_Nations_world_population_conferences" title="United Nations world population conferences">United Nations world population conferences</a></li> <li><a href="/wiki/Voluntary_Human_Extinction_Movement" title="Voluntary Human Extinction Movement">Voluntary Human Extinction 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