Study of the Impact of the reduced Value Added Tax Rate on the Investment Bottleneck in the Bavarian Accommodation Sector

被引：0
|
作者：
Gerum, Alexander [1 ]
机构：
[1] Katholische Univ Eichstatt Ingolstadt, Lehrstuhl Kulturgeog, Ostenstr 18, D-85072 Eichstatt, Germany
来源：
ZEITSCHRIFT FUR TOURISMUSWISSENSCHAFT | 2014年 / 6卷 / 01期
关键词：
investment bottleneck; reduced VAT rate; accommodation sector; Bavaria;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The report presents the main results of a thesis dealing with the effects of a VAT reduction in the year 2010 on the investment behaviour of Bavarian hoteliers. This happens against the background of an investment bottleneck which originated over decades and a rising competitive pressure in this important sector of the Bavarian tourism industry. With an online questionnaire 425 hoteliers were interviewed, most of them identified the VAT reduction as a key factor for increasing investments and an improvement of their economic situation. These results are quite contrastive to the rather negative judgements by mass media and specialized literature.
引用
收藏
页码：83 / 89
页数：7
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