From eco-social intent to green growth drift: The governance of a sustainable tourism tax
研究了西班牙巴利阿里群岛旅游税政策中可持续性口号与财政实践的脱节，发现资金从生态社会目标转向绿色增长议程，并提出了参与式治理和基于充分性的改革建议。
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.