This poster analyses the options to implement an ecological tax reform in the island of Lanzarote (Spain). Different possibilities are considered at the municipal, island and regional levels. The analysis focuses on a possible new tax on tourism. Both a daily tax (based on the number of days and on the category of the hotel) and an entrance tax are considered.
Roca, J., Puig, I., Hercowitz, M., Hernández, O. (2003) Taxes, environment and tourism in the island of Lanzarote. Frontiers 2, Tenerife. 12-15 February.