3. The Spanish experience with tourism taxes
As already stated, tourism expenditures are taxed through general approaches and on occasion through a set of specific levies.
This section illustrates the case of Spain, a developed country with a very relevant tourism sector,
where both types of taxes exist at different jurisdictional levels.
This also serves as an introduction to the empirical application of the paper in the following section:
the simulation of three hypothetical (specific and general) tax changes in Spain