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Overnight taxes are controversial. They affect tourists’ consumption behavior and hotels’ profits. This potentially generates undesirable industry practices such as underreporting overnights to evade overnight taxes. The aim of the paper is to understand the conditions and outcomes of underreporting. This is important because underreporting affects destinations’ tax income, which in turn may have further effects on tourism or other public services.

This study uses qualitative comparative analysis to identify what specific combinations of conditions motivate managers of hospitality businesses to evade overnight taxes.

While potential economic gain seems to be the obvious answer, this study finds that different configurations of causal conditions account for non-compliance. Four different configurations combining six conditions explain the logics behind hotel overnight tax evasion behavior. The conditions refer to both utilitarian affordances and the individual tax morale of hospitality managers. Certain utilitarian conditions in combination can overrule moral objections to non-compliance.

The study provides a nuanced understanding of overnight tax evasion motives and suggests how to connect work on tourism taxes with destination governance issues and destination management organization funding.

The purpose of this paper is to re-establish the role of Airbnb platform in the contemporary tourism destination management. Given the fact that sharing economy is mega-trend with various impacts at any destination, the paper’s purpose is to underline that sharing economy platforms, such as Airbnb, has a different impact on each stage of destination’s life cycle. Given this, a more effective strategy and policies plan should be deployed and implemented, expanding the benefits of multiplying and accelerating effects on local economy.

The neologisms of “Over-tourism” and “Tourism-phobia” and the growing conflicts between locals and tourist, along with various collateral implications in local economy, were the initial incentive to focus on the subject. The methodology was based on the critical approach of regulatory measures taken in destinations with different characteristics.

Findings indicate that general and nationwide restrictions on Airbnb are often unfounded, mainly based on bias against its impact on traditional hotels and local lifestyle preservation, rather than concrete and objective impact measurements.

A primary qualitative and quantitative research should follow the concept of association between destination’s life cycle and sharing economy applications, for authorities to form the appropriate regulatory framework.

The paper associates the implications of sharing economy with the stages of destinations life cycle, underlying that measures need to be customized to the specific characteristics of each destination.

Purpose – This chapter tests the effectiveness of different institutions to fundraise for environmental projects at tourism destinations.

Methodology – We conduct a series of experiments with tourists visiting the Island of Majorca, Spain, and test the fundraising capacity of a voluntary donation scheme, two tax levels, and a matching instrument. In the first treatment of our experiment, tourists have the opportunity to make a voluntary donation to a local environmental organization involved in environmental projects. In a high-tax and low-tax treatment, tourists are taxed some proportion of their initial endowment and then are allowed to make voluntary contributions from their remaining endowment. In a final treatment, the experimenters match, one-for-one, any voluntary donations.

Findings – We test the crowding-out hypothesis of taxes over voluntary environmental donations and find imperfect crowding-out (from 60% to 65% for different tax levels).We also explore potential crowding-in of matching instruments (widely used in nontourism settings for fundraising campaigns), but do not find any support for it.

Practical Implications – Our results support the conclusion that it would be reasonable to use voluntary donation programs and tourism taxes complementarily (instead of independently), to increase fundraising for environmental purposes at tourism destinations.

The impact of tourism on the economy of a country can be described through the use of input‐output analysis, which allows the calculation of the direct and indirect value added effects of tourism spending. After this stage of value added generation a new multiplier process — induced through the spending of the created income — increases the first round impact.

The purpose of this paper is to explore the introduction of cruise ship tourism into historic urban centers, and the mitigation policies that can be implemented to encourage sustainable development of this relationship.

The paper focuses on the unique aspects of cruise tourism that differentiate it from other forms of mass tourism. Using the specific example of Charleston, South Carolina, it explores the difficulties that cruise tourism present to local residents and policymakers. It looks at different mitigation policies that have previously been implemented in cruise destinations around the world, and analyzes which have been the most effective.

Cruise ship tourism is the fastest growing segment of the tourism industry, and it is an issue that many coastal heritage destinations will soon face. Uncontrolled tourism from cruise ships is unsustainable, and strong government intervention is needed to maintain heritage cities.

This paper provides compelling evidence that cruise ship tourism presents an immediate threat to sustainable tourism in urban heritage centers, and provides policy recommendations for lawmakers.

The purpose of this paper is to understand the effects of mass tourism on urban communities in the historic centre of Venice, Italy. Through a survey in Cannaregio district, it explores the correlation between tourism pressures and the depopulation phenomenon and its mechanisms, the agents involved and the effects of depopulation on local life.

Semi-structured interviews with local residents, international experts and municipality officers, together with an analysis of literature on the topic allowed the collection of original qualitative data.

Venice is a popular tourist destination which risks being overwhelmed by its own success. Aside from environmental and structural issues, the city is experiencing socio-economic changes, such as the depopulation of its historic centre. The paper suggests that both direct and indirect relationships exist between tourism pressures and depopulation in Venice. The findings point to a need to develop strategies and manage tourism efficiently, and to promote diversification of local business in the interests of reducing tourism-induced demographic changes and improving local residents’ quality of life.

The outcomes of this study will be useful for local residents and heritage managers in understanding the mechanisms behind tourism mismanagement and the phenomenon of depopulation. Such heightened understanding will be useful in encouraging future cooperation between stakeholders and highlighting the key role that local residents play.

The study analyses tourism pressures and depopulation using qualitative data, focussing not only on the people-related aspect with its loss of intangible practices, but also on the property-related aspects of tourism and their effects on the local real estate market.

The need and legitimacy of destination management organizations (DMOs) are increasingly questioned. Still, the tourism literature provides little advice on how DMOs change and finance their activities for the benefit of their destination-given contextual change. This conceptual article aims to contribute to filling this gap. The authors do so by proposing a typology of business models for destination management organizations.

With the help of typological reasoning, the authors develop a new framework of DMO business model ideal types. To this end, the authors draw on extant literature on business model typologies and identify key dimensions of DMO business models from the tourism literature.

The challenges DMOs face, as discussed in the tourism literature, relate to both ends of their business model: On the one end, the value creation side, the perceived value of the activities they traditionally pursue has been declining; on the other end, the value capture side, revenue streams are less plentiful or attached to more extensive demands. On the basis of two dimensions, configurational complexity and perceived control, the authors identify four distinct ideal types of DMO business models: the destination factory, destination service center, value orchestrator and value enabler.

The authors outline a “traditional” DMO business model that stands in contrast to existing DMO classifications and that relates DMO challenges to the business model concept. The typology provides an integrated description of how DMO business models may be positioned to create and capture value for the organization and the destination(s) it serves. The ideal types point to important interdependencies of specific business model design choices.

This paper aims to examine through a case study how the creation of collaborative spaces between local stakeholders can foster decision-making and collective development of projects that improve the governance of tourism destinations and their sustainability.

The paper focuses on the analysis of a case study based on the Etorkizuna Eraikiz (Building the Future) programme developed in the Gipuzkoa region located in the Basque Country, Spain. The programme is based on a strategy that seeks to institutionalize a new model of collaborative governance in the long term through the co-design of public policies involving stakeholders of the territory. Through the description and analysis of the results achieved so far, the paper presents the implications of this public programme for the design of policies.

Etorkizuna Eraikiz emerges as a model to develop an exercise of active experimentation. The analysis of this collaborative governance process has derived in practices and agendas promoted by a variety of agents within the region. The programme has important implications for the formulation of public policies in the field of tourism through the creation of formal interaction spaces and the implementation of projects in support of tourism development (Tourist Eco-tax and information and communication technology tools).

This paper provides a contemporary approach to the practices in governance within the context of tourism. This case study may be of interest to practitioners and researchers to adopt destination governance practices through the creation of collaborative spaces between local stakeholders. These practices can foster decision-making and the collective development of projects that impact and lead to better governance of tourism destinations and their sustainability.

Argues that facilities managers can no longer ignore specialist areas such as capital allowance. Explains what capital allowances are and looks at the issues involved in making a claim. Highlights the need for a sound information retrieval system and covers the problems likely to be encountered in setting up such a system.

THE PRESENT VISIT to Europe—and more particularly Brussels—by Masayoshi Ohira, the Japanese Foreign Minister, is noteworthy if only for its timing.