Second homes

employment, taxes, and cost analysis in high-rise buildings in Punta del Este, Uruguay

Authors

DOI:

https://doi.org/10.7784/rbtur.v20.3492

Keywords:

Economic development, Tourism management, Tourist employment, Tourist supply

Abstract

This article examines the economic, labour, and fiscal implications of high-rise buildings hosting second homes in Punta del Este, Uruguay. Using a mixed-methods exploratory case study approach, the analysis combines administrative cost records, tax data, and semi-structured interviews to investigate ownership profiles, occupancy dynamics, employment generation, and fiscal impacts associated with second-home tourism. The findings suggest that personnel expenses constitute the main component of building operating costs, reflecting the labour intensive nature of high-rise management. Employment linked to second homes appears to differ significantly from traditional hotel tourism, both in occupational structure and wage levels. The results also indicate that ownership patterns are strongly associated with building characteristics and that the COVID-19 pandemic contributed to important changes in occupancy and residential use, including increased year-round residence and remote work practices. Finally, the study provides evidence of the significant fiscal contribution of second homes to local government revenues through property taxation. By integrating economic, labour, and fiscal dimensions, the article contributes to the growing literature on second-home tourism and highlights the need to further incorporate this phenomenon into tourism economic analysis.

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Author Biographies

María José Alonsopérez Chiossi, University of the Republic of Uruguay

She holds a Bachelor's degree in Economics and a Master's degree in Economics and Management of Sustainable Tourism from Universidad de la República (Uruguay) and the University of Siena (Italy). She is a PhD candidate in Economics at Universidad Nacional del Sur (Argentina), where her research focuses on the economic effects of second homes in tourism destinations. She is a lecturer in Tourism Economics in the Department of Social and Human Sciences at the Centro Universitario Regional del Este (CURE), Universidad de la República. Contributions: Conceptualization, Data curation, Investigation, Writing – original draft, Writing – review & editing.

Silvia London, Universidad Nacional del Sur

She holds a PhD in Economics from Universidad Nacional del Sur (UNS), where she is a Full Professor in the Department of Economics, and is a researcher at CONICET. Her research focuses on sustainable economic growth and development, environmental economics, poverty, and institutional analysis, with particular emphasis on urban and coastal contexts. Contributions: Conceptualization, Formal analysis, Investigation, Writing – review & editing.

Mauro Mendiburu, University of the Republic of Uruguay

He holds an MSc in Financial Economics from the University of London (UK). He teaches Introduction to Microeconomics and Introduction to Macroeconomics at the Centro Universitario Regional del Este (CURE), Universidad de la República (Uruguay), and Macroeconomics I and Macroeconomics II at Universidad Católica del Uruguay. Contributions: Data curation, Investigation, Validation, Writing – review & editing.

Sebastián Saurré, University of the Republic of Uruguay

He holds a degree in Public Accounting from Universidad Católica del Uruguay (Uruguay) and a postgraduate degree in Cost and Business Management from Universidad de la República (Uruguay). He is currently pursuing a Master's degree in Tourism Administration and Economics at Universidad de la 3 República. He is a lecturer in the Administration area of the Department of Economics and Administration at the Centro Universitario Regional del Este (CURE), Universidad de la República Contributions: Data curation, Formal analysis, Investigation, Project administration, Writing – original draft.

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Published

2026-10-22

How to Cite

Chiossi, M. J. A., London, S., Mendiburu, M., Saurré, S., & Zapata, S. (2026). Second homes: employment, taxes, and cost analysis in high-rise buildings in Punta del Este, Uruguay. Revista Brasileira De Pesquisa Em Turismo, 20, 3492. https://doi.org/10.7784/rbtur.v20.3492

Issue

Vol. 20 (2026)

Section

Articles - Tourism Management

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Copyright (c) 2026 Maria Jose Alonsoperez Chiossi, Silvia London, Sebastián Saurré, Sandra Zapata

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