In Spain, there is now a growing interest in the application of specific, mostly regional, taxes on tourist activities.
In a setting where Spanish legislation allows for rather meager regional tax baskets,
this phenomenon is probably related to the high exportability
and revenue collection capacity of such taxes for some Spanish regions (Gago, Labandeira, Picos, & Rodrı´guez, 2006). This is clearly the case of two regional taxes introduced by the Balearic government:
the now repealedecotasa(literally: eco-tax; however, as explained later,
the spirit of a genuine eco-tax is very different
from the one introduced in the Balearic region)
and the recently approved (but so far not implemented) tax on rented cars