In The Netherlands, the Real Estate Assessment Act regulates the yearly appraisal of all Dutch real estate. Municipal real estate is a sizable, and thus important, segment of this real estate market. This results in assessed values that are used for official purposes and taxes. The Dutch municipalities also use these assessed values for their budgeting plans and in their considerations concerning their real estate portfolio (e.g. disposal). The act provides quality requirements these assessed values have to meet. One of these requirements is that the appraised value corresponds with the market value of the real estate objects.
Whether people believe that tax burdens are fairly distributed is an important condition for welfare state legitimacy. This article examines how people evaluate this distribution of tax burdens in their country by using latent cluster analysis. We use 2006 International Social Survey Program data for 26 countries and define different “tax opinion profiles” for individuals based on their evaluation of tax burdens of different income groups. We find six groups of individuals with typically different “tax opinion profiles,” among which are profiles favoring more progressive taxes, expressing contentedness with present taxes, or showing opposition to all taxes. People’s membership of profile groups is related to their class position, political affiliation, education, and trust, as well as to characteristics of their country’s tax system.
The purpose of this project was to create a roadmap with selected mechanisms to assist destination management organisations to optimize the benefits generated by tourism for their destination communities and ensure that it is shared equitably. By providing tools to identify and address inequality in terms of access to the benefits and value tourism generates, it is envisaged that a more equitable tourism model can be implemented leading to the fair distribution of benefits in destination communities, potentially increasing the value for previously excluded or underserved groups. To produce the roadmap, the study team will explore the range of challenges that hinder the equitable distribution of tourism-induced benefits in destinations as well as the enabling factors that influence the extent to which this is achieved. The central question the research team has set out to answer is the following: What does an equitable tourism model look like for destination communities?Societal issueHowever, while those directly involved in tourism will gain the most, the burden of hosting visitors is widely felt by local communities. This imbalance has, unsurprisingly, sparked civil mobilisations and protests in destinations around the world. It’s clear that placemaking and benefit-sharing must be part of the future of destination management to maintain public support. This project addressed issues around equity (environmental, economic, spatial, cultural and tourism experience). In line with the intentions set out in the CELTH Agenda Conscious Destinations.Benefit to societyBased on 25 case studies around 40 mechanisms were identified that can grow or better distribute the value from tourism, so that more people in destination communities benefit. These mechanisms are real-world practices already in use. DMOs and NTOs can consider introducing the mechanisms that best fit their destination context, pulling levers such as: taxes and revenue sharing, business incubation and training, licencing and zoning, community enterprises and volunteering, and product development..This report also outlines a pathway to an Equity-Driven Management (EDM) approach, which is grounded in participatory decision-making principles and aims to create a more equitable tourism system by strengthening the hand of destination governance and retaining control of local resources.Collaborative partnersNBTC, the Travel Foundation, Destination Think, CELTH, ETFI, HZ.
Client: Blue Plan regional activity centre (UNEP/MAP), subcontracted through TEC Conseille, Marseille As part of a regional workshop organized by the Blue Plan in July 2008, one of the conclusions of the Group "Tourism and Climate Change” was the need for saving energy in tourism transportation and particularly of air transport, as air transport is responsible for the largest share of greenhouse gas emissions caused by tourism. In the period 1998-2005, the share of international arrivals by air in the Mediterranean area rose from 23% to 40%, respectively, or in numbers, from 47 to 122 million tourists. Some countries, particularly islands, almost entirely depend on air transport for their international tourism. For example in 2005 air transport is used by 87%, 78%, 73%, 64% and 51% of international tourists arriving in, respectively, Israel, Egypt, Spain, Tunisia and Morocco. According to Plan Bleu forecasts on international arrivals, assuming that the share of air transport remains the same, the number of tourists travelling by plane will reach over 158 million by 2025. Given the role of aviation in the emissions of greenhouse gases (GHG), such a development is clearly not sustainable in the light of the necessary reduction of emissions to avoid dangerous climate change. The overall aim of the study is to inform policy makers and entrepreneurs in both destination and in origin countries, on possible options to reduce emissions of greenhouse gases from air travel, while at the same time not impairing the economic development of tourism. To do this, CSTT has developed a tourism scenario model for all countries with Mediterranean coasts describing inbound and outbound international tourism and domestic tourism by all available transport modes and giving both contributions to GDP and total GHG emissions. This model responses to global mitigation policies (increasing the cost of carbon emissions) as well as national policies (taxes, subsidies and changes in transport quality per transport mode). Using the model both global and national policies can be assessed as well as the risks of global mitigation policies for specific countries.
We propose to do an experimental study in which we will use 360 video and still photo simulations that portray varying levels of crowding. Simulations will be presented to 25 student participants and 25 older adult participants (65+; a lucrative tourist segment) in an experimental setting while signals of their emotional responses are recorded from their brain (EEG) and body (skin conductivity and heart rate) at our Experience Measurement Lab. A questionnaire will measure their intent to recommend and their willingness to pay for the ‘experiences’ (simulations) they have viewed. Analyses will determine optimal levels of crowding for the quality of the tourist experience, but also for income at the destination, accounting for the fact that a more crowded destination features more potential sources of income (visitors), but each a (possibly) different level of willingness to pay, including potential implications for local tourist taxes. Models will also account for possibly different processes in the two different age groups. Furthermore, modelling word-of-mouth/mouse marketing based on intent to recommend will also make it possible to predict how crowding affects demand long-term. Partner: KU Leuven.
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