Article, 2021

Does a VAT rise harm the tourism industry?Portuguese evidence

TOURISM MANAGEMENT, ISSN 0261-5177, Volume 83, 10.1016/j.tourman.2020.104234

Contributors

Mateus, Cesario 0000-0003-0336-5219 (Corresponding author) [1] Mateus, Irina B 0000-0003-2591-8080 [1]

Affiliations

  1. [1] Aalborg Univ, Business Sch, Fibigerstr 2-32, DK-9220 Aalborg, Denmark
  2. [NORA names: AAU Aalborg University; University; Denmark; Europe, EU; Nordic; OECD]

Abstract

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Keywords

Financial crisis, Firm bankruptcy, Impact, Profitability, VAT change, Value-added tax

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