Tourism's taxing times: value added tax
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Thomas C Jensen; Stephen Wanhill
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Article
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2002
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Elsevier Science
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English
โ 204 KB
In recent times the Business Council of the World Tourism Organisation has been concerned at the escalation in the number of tourism taxes and the rates at which tourism is taxed. There is a justifiable suspicion that governments are looking at the burgeoning tourist industry not from the rational p