Financing sustainable tourism in Mexico through hotel room tax.

Sour, Laura (2020): Financing sustainable tourism in Mexico through hotel room tax. Published in: Facultad de Turísmo. Universidad de Murcía España. No. 21 : pp. 102-122.

Abstract

Evidence shows that tourism is a dynamic industry in Mexico. However, it can be detrimental to the environment and to public spaces (Dogan et al., 2017). Hotel room tax (HRT), a tax resting within the fiscal powers of Mexico’s states governments, may be an option to levy the revenue required to successfully address this challenge.

• Item Type: MPRA Paper
• Language: English
• Keywords: hotel room tax; short term rentals; sharing economy, tourism and development; local governments; Mexico
• Subjects: A - General Economics and Teaching > A1 - General Economics; A - General Economics and Teaching > A1 - General Economics > A11 - Role of Economics ; Role of Economists ; Market for Economists; A - General Economics and Teaching > A2 - Economic Education and Teaching of Economics

References

Banxico. (2019): “Estadísticas de balanza de pagos. Cuenta de Viajeros internacionales”. [Sistema de Información Económica] México: Banxico. Available at: http://www.banxico.org.mx/SieInternet/consultarDirectorioInternetAction.do?sector=1&accion=consultarDirectorioCuadros

Bird, R.M. (1992): “Taxing tourism in developing countries”. World Development, 20(8) 1145-1158.

Bonet, J., & Rueda, F. (2011): “Esfuerzo fiscal de los estados mexicanos”. En XXIII Seminario regional de política fiscal. Banco Interamericano de Desarrollo, Chile, pp. 1-38.

Bonham, C. S., & Gagnes, B. (1996): “Intervention Analysis with Cointegrated Time Series: The Case of Hawaii Hotel Room Tax”. Applied Economics, vol. 28, 1281-1293.

Bonham, C., Fujii, E., MI, E., & Mak, J. (1991): “The impact of the hotel room tax: an interruped time series approach”. National Tax Journal, 45 (4), 433- 441.

Bozkurt, C., Akan, Y., & Okumus, I. (2016): “Environmental Kuznets curve hypothesis in BRICS: the role of tourism”. Economic and Social Development: Book of Proceedings, 59.

Catalan News. (2015): “Tourist tax brings in €41 million in 2014 for Catalan Government, a 6.56% increase on 2013”. Catalan News. Available at: http://www.catalannews.com/politics/item/tourist-tax-brings-in-41-million-in-2014-for-catalan-government-a-6-56-increase-on-2013.

Canavire-Bacarreza, G., & Espinoza, N.G.Z. (2013): “Fiscal transfers a curse or blessing? Examining their effect on local taxation in Mexico”. International Center for Public Policy, Andrew Young School of Policy Studies.

Combs, J. P., & Elledge, B. W. (1979): “Effects of a room tax on resort hotel/motels”. National Tax Journal, 32(2), 201-207.

Concanaco. (2017): “Boletín de turismo: noticias, estadísticas y eventos”. Concanaco. Available at: http://www.concanaco.com.mx/wp-content/uploads/2016/boletines/Turismo -Septiembre-2017.pdf.

Díaz C. A., & Mclure, C. (2000): “Tax Assignment in M. Giugale and S. Webb”, eds. Achievements and Challenges of Fiscal Decentralization. Lessons from Mexico (177-199). Washington, D.C.: World Bank.

Dogan, E., Seker, F., & Bulbul, S. (2017): “Investigating the impacts of energy consumption, real GDP, tourism and trade on CO2 emissions by accounting for cross-sectional dependence: A panel study of OECD countries”. Current Issues in Tourism, 20(16), 1701-1719.

Forsyth, P., & Dwyer, L. (2002): “Market power and the taxation of domestic and international tourism”. Tourism Economics, 8(4), 377-399.

Frost, W., & Lawrence, M. (2006): “Commentary: taxes and host–tourist tensions in Australian coastal resorts”. Current issues in tourism, 9(2), 152-156.

Fujii, E., Khaled, M., & Mak, J. (1985): “The exportability of hotel occupancy and other tourist taxes”. National Tax Journal, 38(2), 169-177.

Generalitat de catalunya. (2015, 16 de abril): “Mes de 40 milions d'euros dedicats a la millora i promoció turística gr cies a l impost sobre les estades” . Governt.Cat. Available at: https://govern.cat/salapremsa/notes-premsa/282437/mes-40-milions-euros-dedicats-millora-promocio-turistica-gracies-impost-sobre-estades.

Gooroochurn, N., & Sinclair, M. T. (2005): “Economics of tourism taxation: Evidence from Mauritius”. Annals of Tourism Research, 32(2), 478-498.

Guillermo P., S. B., & Vargas C., I. (2017): “Recaudación potencial, eficiencia recaudatoria y transferencias federales: Un análisis para las entidades federativas en México utilizando el modelo de frontera estocástica”. EconoQuantum, 14(1), 35-71.

Gutiérrez, J., García-Palomares, J. C., Romanillos, G., & Salas-Olmedo, M. H. (2017): “The eruption of Airbnb in tourist cities: Comparing spatial patterns of hotels and peer-to-peer accommodation in Barcelona”. Tourism Management, 62, 278-291.

Guttentag, D. (2015): “Airbnb: disruptive innovation and the rise of an informal tourism accommodation sector”. Current issues in Tourism, 18(12), 1192-1217.

Hiemstra, S. J., & Ismail, J. A. (1993): “Incidence of the impacts of room taxes on the lodging industry”. Journal of Travel Research, 31(4), 22-26.

Hsiao, C. (1993): “Analysis of panel data” (2o Edition). Cambridge University Press.

Hughes, H. L. (1983): “The Tourist as a source of local government finance”. The Service Industries Journal, 3(2), 121-135.

Ibarra, J., Sandoval, A., & Sotres, L. (2005): “Variables que explican el desempeño de los gobiernos estatales mexicanos”. Gestión y política pública, 14(1), 169-196.

Imco. (2016): “Un puente entre dos Méxicos: Índice de Competitividad Estatal 2016”. México: Instituto Mexicano para la Competitividad. Available at: https://imco.org.mx/competitividad/indice -de-competitividad-estatal-2016/.

Inegi (2018): “Cuenta Satélite de Turismo 2018” [Banco de Información Económica]. Available at: http://www.inegi.org.mx/sistemas/bie/

Inegi-Simbad. (2017): “Finanzas públicas estatales y municipales. Consulta Interactiva de Datos de la Estadística de Finanzas Públicas Estatales y Municipales ” (EFIPEM). Available at: https://sc.inegi.org.mx/cobdem/index.jsp?recargar=false

International monetary fund. (2012): World Economic Outlook, October 2012: Coping with High Debt and Sluggish Growth”. USA: Oxford University Press. LEE, S.K. (2014): “Revisiting the impact of bed tax with spatial panel approach”. International Journal of Hospitality Management, 41, 49-55.

Discipline Law of States and Municipalities. “Diario Oficial de la Federación. Ciudad de México, México, 30 de enero del 2018”. Available at: http://www.diputados.gob.mx/LeyesBiblio/pdf/LDFEFM_300118.pdf

Salazar, J.I., Musi, A.S., & Cervantes, L.S. (2001): “Participaciones federales y dependencia de los gobiernos municipales en México, 1975-1995”. Investigación económica, 61 (237), 25-62.

Salazar, J.I., & Mollick, A.V. (2010): “Financial dependence of northern border municipalities”. Journal of Borderlands Studies, 25(3-4), 64-86.

Santos, O., & Martinez, J. (2012): “Evasión del Impuesto Sobre Hospedaje”. Federalismo Hacendario, 176, pp.128-136.

Sectur-Cestur. (2008): “Encuesta Urbana del Turismo Doméstico en Hogares (EUTDH) 2008”, Apéndice metodológico. México: SECTUR.

Sectur-Cestur. (2012): “Encuesta de Perfil y Grado de Satisfacción del turista, 2011”. México: SECTUR.

Sectur-Datatur. (2011a): “Encuesta del flujo del turismo en transportación terrestre foránea y líneas aéreas, 2011”. Available at: http://www.datatur.sectur.gob.mx/Documentos%20Publicaciones/EncuestaFlujoTurism%20(1).pdf.

Sectur-Datatur. (2011b): “Encuesta de Gasto de Turismo en Hogares (EGTH) 2011”. Available at: http://www.datatur.sectur.gob.mx/Documentos%20Publicaciones/EncuestGastTurHog2011.pdf .

Sectur-Datatur. (2014): “Encuesta Nacional de Gasto Turístico en los Hogares (ENGATURH) 2013”. México: SECTUR. Available at: http://www.datatur.sectur.gob.mx/Documentos%20Publicaciones/ENGATURH_2013.pdf

Sectur-Datatur. (2017): “Compendio Estadístico del Sector Turismo en México 2015” [Datatur]. México: SECTUR.

Sefeld, W. (2017): “Tourist Taxes: Review and Enforcement”. Italy. Available at: https://dspace.uib.es/xmlui/handle/11201/3274?show=full

Shabaz, M., Ferrer, R., Shahzad, S. J. H., & HAOUAS, I. (2018): “Is the tourism–economic growth nexus time-varying? Bootstrap rolling-window causality analysis for the top 10 tourist destinations”. Applied Economics, 50 (24), 2677-2697.

Sobarzo, H. (2006): “Esfuerzo y potencialidad fiscal de los gobiernos estatales en México: un sistema fiscal representativo”. El Trimestre Económico, 809-861.

Solnet, D. J., Paulsen, N., & Cooper, C. (2010): “Decline and turnaround: a literature review and proposed research agenda for the hotel sector”. Current Issues in Tourism, 13(2), 139-159.

Sokhanvar, A., & Javid, E. (2018): “Another look at tourism-economic development nexus”. Tourism management perspectives, 26, 97-106.

Song, H., DwyerR, L., LI, G. & Cao, Z. (2012): “Tourism economics research: A review and assessment”. Annals of Tourism Research, 39(3), pp.1653-1682.

Spengler, J. O., & Uysal, M. (1989): “Considerations in the hotel taxation process”. International Journal of Hospitality Management, 8(4), 309-316.

Vallés G. J., & Zárate M. A. (2013): “Municipios de montaña y disparidades en las necesidades de financiación de los servicios públicos locales”. Ager. Revista de Estudios sobre Despoblación y Desarrollo Rural, (14), 7- 34.

World Trade Organization. (2019): “UNWTO World Tourism Barometer” (Report, Volume 17, Advance Release January 2019). Spain: World Tourism Organization.

World Trade Organization. (1998): “Taxation, Striking Fair Deal”. Spain: World Tourism Organization.