Professor Alan Barrett:

It is possible, but I refer to earlier remarks about thinking about such things in an integrated way. Why would one necessarily fixate on tourism as an industry? One saves this money by reversing one's self out of that particular tax expenditure. If one is worried about development in the west, surely the best way is to think how one might spend that money as part of a regional development strategy . I am cautious about the notion of locking money in to very narrow policy objectives.