摘要：In this work the author discusses the theoretical foundation for the introduction of a taxation mechanism at tourism destinations with the aim of indicating an opportune policy implementation for the use of local tourism assets. In fact, the justification of this kind of policy proposal requires the identification of specific reasons, which, according to the economic literature, are mainly represented by the need to internalise tourism external costs and to capture tourism rents, in order to reinvest and ensure the sustainability of the local economy, while facing non-renewable and scarce natural resources exploitation. To this aim, strong support comes from a reflection on the theory on Pigovian tax and the consideration of other issues such as to the “rent capture” concept and Hartwick’s prescription. This economic theoretical framework can give us the opportunity to identify appropriate arguments, which can play an enforcing role in justifying the implementation of a taxation mechanism at tourism destinations.
