The U.S. is now taxing travelers from Western Europe, Australia and Japan. Visitors from those countries have to pay $14 to visit the U.S. (https://esta.cbp.dhs.gov/)
So where does the money go? To fund security measures? Improved facilities? The INS? No, lobbyists are looking to give the money to companies like Marriott, Disney and Amex to pay for them to promote tourism. Specifically, $4 goes to process the fee and $10 goes to promote travel.
That's right -- tax the travelers who are already visiting so you can get other people to visit. I'd like to levy a fee on all my clients so that I can get more clients. That seems fair.
The European Commission is looking at implementing a similar tax on U.S. visitors to Europe. So in the end, we all just end up paying to be advertised to.
(source: Bloomberg News)