ESSEMPIO TEORICO-PRATICO TOURIST TAX copia

(1)

Un esempio di applicazione

teorica e pratica della politica

economica: il caso di “ecotassa”

nelle Isole Baleari

Carles Manera Universitat de les Illes Balears

Session for the Master in Sociology and Social Research, Università di Firenze,

(2)

THE ENVIRONMENTAL TAXATION

SYSTEM

• _{1. Concept of externalities (Marshall).}

• _2. _{Differentiation} _between _Economics _and

Chrematistics.

• _{3. Progress of environmental taxation since 1970:}

Scandinavia and Holland.

• _{4. Basic idea: internalization of social and}

environmental costs of economic growth. Responsibility ethics.

• _{5. Taxes and duties: indispensable tools for the}

(3)

THE LOAD CAPACITY OF THE ECONOMY

AND THE BALEARIC GROWTH MODEL

• 1. Thermodynamic vision of economic facts.

• 2. The population as a contaminator: increase in seasonal population due

to tourist activity.

• 3. GROWTH MODEL, 1960…: Increase in number of visitors, expansion of

tourist consumption, growth of the construction sector.

(4)

(5)

SECTORIAL EVOLUTION OF THE BALEARIC ECONOMY

(6)

(7)

KEY INDICATORS

SOURCE: Drawn up by myself using the data of the Direcció Provincial del Ministeri d’Indústria i Energia (Department of the Ministry of Industry and Energy); GESA reports; the energy statistics gathered by the Conselleria de Comerç i Indústria (Regional

(8)

NEED TO CORRECT THE MODEL:

(9)

…AND OTHER CRUCIAL ECONOMIC INDICATORS ARE ACCOMPANYING IT…

Source: “Políticas de innovación y sus efectos en el cambio de modelo productivo: el caso de las Islas Baleares”. (‘Innovation policies and their effects on the change in the production model: the case of the Balearic Islands’.)

Carles Manera, CU. (Universitat de les Illes Balears) Ferran Navinés, Consell Econòmic i Social de les Illes Balears.

Pere Oliver, Instituto Español de Oceanografía. MICINN. Enric Tortosa, IMEDEA-CSIC-UIB

(10)

(11)

(12)

(13)

(14)

(15)

(16)

DO SOLUTIONS EXIST?

• _{1. Change in model: greater diversification of}

the tertiary sector of the economy: towards quaternary and quinary activities.

• _{2. Environmental taxation policies, for}

intervention purposes.

(17)

GOVERNMENT 1999-2003: ENVIRONMENTAL TAXATION PROPOSAL

• _{1. Idea of a tourist tax similar to that which}

exists elsewhere (reference: taxe de séjour, in France).

• _{2. Head-on opposition by hoteliers and}

management associations, with campaigns in the press and the media.

• _{3. Viewed favourably by tourists and the}

(18)

Examples of press campaigns by

management associations

(19)

But… what is, and what was, the

so-called Ecotasa?

• _{The Government of the Balearic Islands}

(1999-2003), formed by a Progress Pact, created an ecological tourist tax on 23rd_{December 1999: the}

Fund for the Rehabilitation of Tourism Spaces.

• _{It levied between 0.25 Euros per person and day}

(20)

What was the fund used for?

• 1. Modification of accesses to clear and eliminate traffic on beachfronts.

• 2. Removal of urban land from tourist resorts.

• _{3. Sports and cultural installations.} • 4. Treated water grid.

• 5. Setting up pedestrian areas in tourist resorts.

• 6. Demolition of obsolete buildings.

• 7. Signposting for tourists.

• 8. Conservation of natural parks.

• 9. Restoration of natural heritage.

• 10. Maintenance of local crafts and agricultural activities.

• 11. Rehabilitation of monuments.

• 12. Congress equipment.

• 13. Conservation of archaeological sites.

• 14. Creation of ethnographic diffusion centres.

(21)

IS THE PREJUDICE TOWARDS THE

ECO-TAX JUSTIFIED?

• _{1. Messages: loss of tourists, decrease in}

competitiveness, economic collapse.

• _{2. Correct economic analysis, without}

ideologizing: context vision. Economic crisis in of Germany, the effect of the 9/11 attacks, fear of flying.

• _{3. Economic calculation: study of elasticity of}

(22)

ESTIMATE OF TOURIST DEMAND

(Aguiló-Riera-Roselló: “Un modelo dinámico para la demanda turística en las Islas Baleares. Una evaluación del efecto precio del Impuesto Turístico”, work document no. 29, ISSN 1138-3259.

Universitat de les Illes Balears)*

• _{Most usual method: multiple regression.}

• _{Income and price elasticity obtained for the}

bulk of the tourism markets.

• _{Diffusion method: implies the existence of a}

process via which individuals access

information on a tourist destination. Only then do they consider the possibility of

(23)

ELEMENTS TO BE CONSIDERED

Universitat de les Illes Balears)

• _{1. Number of tourists: most used variable in}

the majority of tourist demand studies.

• _{2. Usual manner of reaching the Balearics:}

airport and sea (the latter more limited).

• _{3. Tourist coming to the Balearics: buys a}

tourist package and is very seasonal.

(24)

ELASTICITY

Universitat de les Illes Balears)

• _{British income elasticity: 1.6%;} • _{German income elasticity: 0.5%;} • _{Period analysed: 1970-2000.}

(25)

THE CONSEQUENCES OF THE TAX

• _{1. Based on data from 1998:}

– _{Tourist expense per person and day: 69 Euros} – _{Average stay: 11.36 days}

– _{Example fee: 1 Euro per day}

– _{Increase of 1.44% in daily expense.}

2. Result: decrease in the arrival of British and German tourists of around 71,000 passengers: 1.026% elasticity (0.48% German, 1.64% British).

3. Capacity for revenue collection: around 82 million Euros a year.

(26)

CONCLUSIONS

• _{1. The Balearic eco-tax generated a significant flow of income}

towards the region’s tax offices.

• _{2. The basic objective was to collect revenue, not dissuade}

tourists, or the amounts would have been higher.

• _{3. The new Balearic government led by Jaume Matas revoked the}

eco-tax in September of 2003, three months after taking office.

• _{4. The Balearic eco-tax is a new example of the possibilities of}

taxation for environmental or palliative purposes of growth models and their externalities.

• _{5. This kind of tool will have to be employed more and more by}