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dc.contributor.authorBrien, Anthony R.
dc.date.accessioned2021-10-27T22:32:01Z
dc.date.created2021-09-29en
dc.date.issued2021-09-30
dc.identifier.urihttps://hdl.handle.net/10182/14331
dc.description.abstractIncreasing numbers of visitors to global destinations have seen some countries, states, and regions introduce a variety of tourism-taxes designed to raise funds to be used to promote the destination or assist with developing and maintaining the infrastructure needed to sustain tourism in the destination. An increasingly popular tourism-tax is the 'bed-tax.' While many hoteliers support contributing to promotion and infrastructure costs, hoteliers also argue that they are only one recipient of the tourist spend; therefore, tourism taxation should be spread across the entire tourism industry. This conceptual paper reports the history and original rationale of 'bed taxes,' the impact bed-taxes have on hotels and presents a new, sustainable, and fit-for-purpose tourism promotion and infrastructural tourism tax model.en
dc.format.extent5-5 (1)en
dc.language.isoen
dc.sourceEuroCHRIE 2021en
dc.subjectNew Zealanden
dc.subjecthotelsen
dc.subjecttourism taxen
dc.subjectbed taxen
dc.subjectfundingen
dc.subjectinfrastructureen
dc.title'Bed-taxes.' An outdated method of funding tourism impacted infrastructure, and an alternative solutionen
dc.typeConference Contribution - unpublished
lu.contributor.unitLincoln University
lu.contributor.unitFaculty of Agribusiness and Commerce
lu.contributor.unitDepartment of Global Value Chains and Trade
pubs.finish-date2021-09-30en
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/PE20
pubs.organisational-group/LU/Research Management Office/QE18
pubs.publication-statusUnpublisheden
pubs.publisher-urlhttps://www.eurochrie2020.org/#:~:text=EuroCHRIE2021%20will%20be%20the%20first%20ever%20EuroCHRIE%20hybrid-conference,researchers%20to%20share%20their%20knowledge%20despite%20the%20pandemic.en
pubs.start-date2021-09-27en
dc.publisher.placeAalborg, Denmarken
lu.identifier.orcid0000-0002-0398-7408
lu.subtypeConference Oral Presentationen


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