Economics of tourism taxation : a study of tourism taxes in Australia

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Ihalanayake, Ranjith ORCID: 0000-0002-5407-203X (2007) Economics of tourism taxation : a study of tourism taxes in Australia. PhD thesis, Victoria University.


This thesis examines the current Australian tourism tax structure and analyses the effects of tourism taxes on the Australian economy. The analysis is based on simulations carried out using a computable general equilibrium model (CGE) of the Australian economy, a modified version of the ORANI-G model which incorporates two tourism sectors, the domestic and international, explicitly using the dummy sector approach. In addition, a finance module was also incorporated into the model to facilitate the analysis.

Item type Thesis (PhD thesis)
Subjects Historical > Faculty/School/Research Centre/Department > School of Economics and Finance
Historical > FOR Classification > 1506 Tourism
Historical > FOR Classification > 1402 Applied Economics
Keywords Tourism, Taxation, Australia, Australian economy
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