Work

From eco-social intent to green growth drift: The governance of a sustainable tourism tax

Year: 2026

Type: article

Abstract: This study examines the disconnect between sustainability rhetoric and fiscal practice in the Balearic Islands' tourism tax policy (Spain). Using a novel AI-assisted method, we analyze 297 tax-funded projects worth €845.8 million and 357 civil society proposals from 2016 to 2025. Findings reveal a shift from eco-social aims toward a green growth agenda, prioritizing competitiveness over redistribution or ecological limits. Despite growing public demand for tourism degrowth and justice, governance structures marginalize civic influence. The study highlights how sustainability language is co-opted to legitimize expansion, raising concerns about greenwashing. We argue for redesigning tourism taxes with participatory governance, progressive criteria, and sufficiency-based goals. This approach can transform tourism fiscal tools into genuine levers for environmental justice and systemic transition.

Source: Annals of Tourism Research

DOI: 10.1016/j.annals.2026.104236

Authors: Marc Fuster-Uguet, Macià Blázquez-Salom, Xavier Font

Institutions: Universitat de les Illes Balears, University of Surrey

Language: English

Topic: Diverse Aspects of Tourism Research

Subfield: Sociology and Political Science

Field: Social Sciences

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Climate action, Reduced inequalities

Open Access status: hybrid

Estimated APC paid: $4,060