ason. He also finds that top managerial posts are usually occupied by foreigners. This appears tobe true also for the Fiji Islands (Samy, 1975). However, in Kenya this trend has been reversed and top managerial posts are now being taken by residents (Sinclair, 1990). These results point out to potential important employment gains from tourism, under both a quantity and a quality perspective (although seasonality remains a problem). 4 Conclusions Based on the review of literature, we can propose a rather general classification of the impacts of tourism on urban economies: The impacts that take place through market interactions; The impacts that donot involve market interactions; The key issues that affect the size and sign of the impacts. 4.1 Impacts taking place through market interactions