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The effects of indirect taxes on the international competitiveness of Norwegian tourism industries

Authors: Petter Dybedal, Viggo Jean-Hansen, Karin Ibenholt, Anne Brendemoen
Report nr: 654/2003
ISBN: 82-480-0351-5
Language: Norwegian
Attachments Hele rapporten
Sammendrag

This study focuses on the price level and the influence of indirect taxes. On the background of the consumption of an average tourist in Norway, the aggregated price level and the indirect taxes in Norway are compared to corresponding figures from Sweden, Denmark, Finland, Germany, the Netherlands, Ireland and UK. This is done for four categories of tourists by type of accommodation. The report shows that the price levels in the other countries are from 10 to 40 percent higher than in Norway. Indirect taxes are higher than in Germany, the Netherlands and Finland, and explain only some of the price differences. It is important to competitiveness that Norway do not charge VAT on accommodation.

      

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