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Journal of Vacation Marketing
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Are high taxes damaging British tourism?

Michael Nevin

Caledonian Economics Ltd, Mike.nevin{at}sol.co.uk

British tourism taxation policy clings to five central tenets, whose lack of credibility is examined carefully in this paper. The Council for Travel and Tourism and the British Tourist Authority have commissioned two major studies concerning the impact of taxes upon the industry. In his position as Project Manager for these studies, the author has been able to clarify some of the major issues below.

Key Words: tourism taxes • Council for Travel and Tourism • British Tourist Authority • VAT levy • Air Passenger Duty

Journal of Vacation Marketing, Vol. 5, No. 1, 94-100 (1999)
DOI: 10.1177/135676679900500108
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