Taxing tourism in developing countries

Tourism: Passport to Development?

William Diebold, Emanuel de Kadt · Foreign Affairs · 1980 · 469 citations

Management, Development Studies, Tourism Management +13

Tourism–Passport to development?

International Journal of Tourism Management · 1980 · 431 citations

Value added tax: international practice and problems

Choice Reviews Online · 1989 · 157 citations

Public Affairs, Accounting, Economics +12

Tourism in the least developed countries

Erlet Cater · Annals of Tourism Research · 1987 · 154 citations

Management, Tourism Management, Development Economics +11

Value Added Tax: International Practice and Problems.

Stephen J. Smith, Alan A. Tait · The Economic Journal · 1990 · 146 citations

Public Affairs, Economics, Public Finance +13