When a reciprocal causal relationship is found, an appropriate resource allocation of planning for the travel and tourism industry and other industries is important and necessary (Chen andChiou-Wei, 2010). However, the results from previous empirical studies on the causal relationship between tourism expansion and economic growth are inconclusive.The tourism-led economic growth hypothesis was supported by Balaguer and Cantavella-Jorda (2002), Dritsakis (2004b), Durbarry (2004) and Oh (2005), whereas Lanza et al. (2003) and Narayan (2004) focused their analysis on the economic-driven tourism growth hypothesis. Finally, the reciprocal hypothesis was supported by Shan and Wilson (2001) and Kim et al. (2006). Several empirical studies have focused on investigating the relationship between tourism development and economic growth.