Yet more discussion about the wisdom and folly of tourism taxes. This time the debate in the Netherlands was kicked-off with an announcement from the Municipality of Amsterdam that it wants to levy “the highest tourist tax in the world” by 2031. Well, almost. The Sustainable Development Fee levied in Bhutan is currently $100 per person per night – comfortably above the Amsterdam proposed level of around €25 per person. If we discount the tiny Kingdom of Bhutan, however, and o

In a recent paper published as part of the Crocus Project we highlighted the changing rhetoric about borders in Europe. In the light of subsequent events in Ceuta and the use of these to inflame populist sentiments about migration, it seems that the dangers we flagged up regarding ‘re-bordering’ in Europe are becoming all too real. After a long period of de-bordering following the Schengen agreement 40 years ago, there are now growing signs of European re-bordering in respons

The coalition agreement for the new Municipal government in Amsterdam has set out plans to‘fight overtourism’. The basic weapon to be employed is raising the tourist tax, already the highest in the world, to dizzying new heights. The tax on tourist accommodation will be increased from the current 12.5% of the room rate to 16% in 2027, and then by a further 1% every year until it reaches 20%, ‘so that visitors contribute more to the city’. Other measures to try and curtail the

The accommodation sector in the Netherlands is trying to come to terms with the effects of an increase in Value Added Tax (BTW) from 9% to 21%. The impact of this change is even sharper because neighbouring Germany (7%) and Belgium (6%) have kept their tax rates for hotels at a low level. Estimates of the impact of the tax increase suggest an increase in hotel prices of over 8%, leading to decreased demand, and an 8% drop in turnover for hotels. There are already early signs