While taxes imply that foreign tourists contribute to the fiscal burdens of the host country (or region), and represent a price substitute forthe public goods and services consumed by tourists, taxes can also represent environmental pricing in the sense that the taxes are earmarked for environmental protection (Gago, Labandeira, Picos, and Rodriguez, 2009). In many countries, products that are in high demand among tourists, such as accommodations, are subject to low VAT rates, and function accordingly as a subsidization of tourism. There are relatively few examples of the use of VAT to cover some of the conventional costs of tourists' uses of public goods and services (Leask, 2016).