- 24 Mar 2021
The attached report was commissioned to the School of Hospitality and Tourism Management based at the University of Surrey, who are internationally recognised in the field of tourism economics.
It consists of a literature review of published academic and grey literature on tourists’ behavioural responses to taxation in different countries.
The report provides an overview of the existing estimates of the potential price elasticities of demand (PED) and income elasticities of demand (YED) for tourists to destinations that may be relevant to Scotland; price elasticities of supply (PES) of commercial accommodation relevant to Scotland; and other factors influencing the demand and supply of tourism.
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