Towards a change in the Tourism Model?: reflections on environmental tax
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Abstract
The project for, and later establishment of, the so–called eco–tax in the Balearics has been the cause of intense debates throughout the sector and in different territories, among them Andalusia, with regards to the need to incorporate tourism into environmental taxation, considering that it is an activity with a negative impact on the environment. These questions lead to the need to face up to a change in the model of tourist development in a more general way, and also offer some clues for modifying the direction of the course followed in the specific case of Andalusia.
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