Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/77513
Title: Tourist tax to promote rentals of low-emission vehicles
Authors: Gómez Déniz, Emilio 
Boza Chirino, José 
Dávila Cárdenes, María Nancy 
UNESCO Clasification: 531290 Economía sectorial: turismo
Keywords: Bayesian
Externalities
Hire cars
Tax
Tourism
Issue Date: 2020
Project: Aportaciones A la Toma de Decisiones Bayesianas Óptimas: Aplicaciones Al Coste-Efectividad Con Datos Clínicos y Al Análisis de Riestos Con Datos Acturiales. 
Journal: Tourism Economics 
Abstract: In the Canary Islands (Spain), the tourism boom has been paralleled by sharp growth in the carrental sector. However, this economic activity is associated with problems such as rising levels ofvehicle emissions. In this article, we discuss, on the one hand, the introduction of a tax to inter-nalise the costs of emissions from car rental fleets and, on the other, the measures to reward userswho rent environmentally-friendly cars. For this purpose, we propose a model based on statisticaldecision theory, from which a Bayesian rule is derived. According to this model, the tax increaseswith the number of days the car is rented but decreases in line with the environmental efficiency ofthe vehicle. A data sample of visitors to the Canary Islands is used to compare the covariatesinvolved in computing the number of car rental days and the corresponding tax payable
URI: http://hdl.handle.net/10553/77513
ISSN: 1354-8166
DOI: 10.1177/1354816620946508
Source: Tourism Economics [1354-8166], v. 27(7), p. 1461-1481, (Noviembre 2021)
Appears in Collections:Artículos
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