The importance of cultural events for attracting tourism has often been posited in research, but rarely tested in relation to non-cultural activities. This paper investigates the association between participation in entertainment activities and tourism flows in Italian provinces, and finds that admission to theatre-type activities increases as the number of domestic tourists rises, whereas admission to museums or concerts rises with an increase in foreign tourists. Admissions to exhibitions and shows demonstrate a positive association with both domestic and international tourists, while non-cultural activities remain statistically insignificant. The results provide empirical support for the existence of a strong relationship between tourism flows and cultural participation. The findings also imply that the demand for entertainment varies depending on the origin of the tourist.
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