since it is difficult to establish an arrangement that would exempt residents from paying tourism taxes external cost efficiency and equity considerations make the discriminatory treatment of tourists a controversial issue according to leask et al in some cases economic instruments such as various types of taxations or concessions are restricted to the socalled flagship attractions of a destination these kinds of attractions are often used to promote a destination and generate income to support the management of less popular attractions and the infrastructure of a destination see eg martinlopez montes and benayas revenue management can also entail the use of market segmentation for flexible and dynamic pricing promotions and capacity allocation leask et al