Review of evidence of elasticities relevant to tourism in Scotland

This research project provides an evidence review of elasticities relevant to tourism in Scotland to support policy making and public debate on the transient visitor levy or tourist tax.

Start date

17 February 2020

End date

10 April 2020


Commissioned by VisitScotland, this project provides an overview of estimates of price elasticities of demand and income elasticities of demand for tourists to destinations relevant to Scotland; price elasticities of supply of commercial accommodation relevant to Scotland and other factors influencing the demand and supply of tourism. The project also summarises available evidence on tourists’ behavioural responses to taxation. 

Funding amount





Chen, J.L., G. Li, A. Liu and N. Morgan (2021). Elasticities relevant to tourism in Scotland: evidence review.

Research groups and centres

We have a world-class reputation for our research in hospitality, tourism, transport and events.

SCHOOL OF HOSPITALITY AND TOURISM MANAGEMENT Centre for Competitiveness of the Visitor Economy