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dc.contributor.authorBrien, Anthony
dc.contributor.editorEkinci, Y
dc.contributor.editorSharples, L
dc.contributor.editorViglia, G
dc.contributor.editorGursoy, D
dc.coverage.spatialUniversity of Portsmouth, Portsmouth, UK
dc.date.accessioned2019-08-09T00:48:01Z
dc.date.issued2019
dc.identifier.isbn9780996424448
dc.identifier.urihttps://hdl.handle.net/10182/10863
dc.description.abstractNew Zealand has successfully promoted itself to the point of potential over-tourism/peak-tourism with regard to the significant impact that tourism is now having on the country’s infrastructure. An international tourist levy is soon to be implemented, and there is a call for the introduction of a bed-tax, but the latter is not favored by the commercial accommodation sector as it is seen as unequitable and does not conform to New Zealand tax philosophy. This paper presents an alternative funding model (compared to bed-tax) for local governments that uses available tourist-spend data to equitably share the funding costs across all tourist-spend recipients (businesses).
dc.format.extentpp.380-388
dc.language.isoen
dc.relationhttp://www.ahtmm.com/conference-proceedings/9th-ahtmm-conference-proceedings-2019/
dc.source9th Advances in Hospitality and Tourism Marketing and Management (AHTMM) Conference
dc.subjecttourism
dc.subjectfunding
dc.subjectinfrastructure
dc.subjecttourism tax
dc.subjectNew Zealand
dc.titleThe downside to being a successful tourism destination: Funding the necessary tourism infrastructure?
dc.typeConference Contribution - published
lu.contributor.unitLincoln University
lu.contributor.unitFaculty of Agribusiness and Commerce
lu.contributor.unitDepartment of Global Value Chains and Trade
lu.contributor.unit|LU|Research Management Office|PE20
dc.relation.isPartOf9th AHTMM Conference Proceedings - 2019
pubs.finish-date2019-07-12
pubs.notesConference proceedings downloaded from http://www.ahtmm.com/wp-content/uploads/2019/07/2019-AHTMM-Conference-proceedings.pdf
pubs.organisational-group|LU
pubs.organisational-group|LU|Faculty of Agribusiness and Commerce
pubs.organisational-group|LU|Faculty of Agribusiness and Commerce|GVCT
pubs.organisational-group|LU|Research Management Office
pubs.organisational-group|LU|Research Management Office|QE18
pubs.organisational-group|LU|Research Management Office|PE20
pubs.publication-statusPublished online
pubs.publisher-urlhttp://www.ahtmm.com/conference-proceedings/9th-ahtmm-conference-proceedings-2019/
pubs.start-date2019-07-09
lu.identifier.orcid0000-0002-0398-7408
lu.subtypeConference Paper


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