This research applied a quantile regression approach to test the effects of economic growth on tourism growth at the different conditional tourism growth distribution from 1965 to 2005 in Taiwan. The key finding of this study is that economic growth has a positive effect on tourism growth at the top end of distribution of tourism growth in Taiwan. However, economic growth has no significant effect on tourism growth at the low end of distribution of tourism growth. The contribution of this study lie s in pro viding empirical evidence to demonstrate that whether economic growth will affect tourism growth depends on the conditional distribution of tourism growth.
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