Should Edinburgh introduce a tourist tax?

Abstract

The aim of this study is to investigate the possible ways in which Edinburgh could benefit from the introduction of a tourist tax while examining possible disadvantages. Through reference of relevant Academic Literature, this research aims to identify the many benefits of levying this tax in European countries while identifying some common concerns. Accordingly, this research further examines potential usages of the revenue in Edinburgh.

The findings of an on-line quantitative questionnaire, distributed to a sample of known Edinburgh residents, were collected using The Bristol Online Survey. These results were analysed to uncover respondents’ views on the introduction of a tourist tax, which would then be indicative of all residents in Edinburgh. Following this, a series of recommendations are presented, based upon the research findings.

Overall, this research establishes that there is substantial support for the introduction of a tourist tax amongst respondents, concluding it to be of great benefit to Edinburgh, not only to help the local government combat the effects of tourism but also to ensure tourism sustainability.