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Keywords: 增值税政策设计
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Journal Articles
Journal:
Tourism Review
Tourism Review 1–26.
Published: 08 April 2026
... VAT policy design Seasonality Welfare analysis Price pass-through Demand elasticity Cost-benefit analysis Destination competitiveness Sustainable tourism policy 旅游税收 增值税政策设计 季节性 福利分析 价格传导 需求弹性 成本—收益分析 目的地竞争力 可持续旅游政策 Industry stakeholders have therefore contested the UK’s VAT...
