Vaughan, D.R.l Farr, H.; Slee, R.W. Estimating and interpreting the local economic benefits of visitor spending: An explanation. Leisure Studies (19), pp. 95 - 118. 2000.

This "exposition to the nonspecialist reader" aspires to address the underlying questions about the economic impacts of visitor spending (a.k.a. Tourism) for local economies. It begins by dissecting the methodology for performing impact analyses, sampling sizes, survey construction, and a variety of approaches to data collection, collation, and consideration. It provides case studies for comparison, going into explicit detail about impact distribution and interpretation.

Not only does this article provide a comprehensive overview of impact analysis, it also provides a comprehensive reference list which can be used to explore the topic in even more depth.