While several studies have investigated the influence of tourism development on income inequality, the moderation of governance quality on the tourism-income inequality relationship remains scarce. Therefore, this study tries to fill the gap in the literature by examining the moderating effect of governance quality on the impact of tourism on income inequality in 30 Asian countries over the period 1996–2020. This study uses the dynamic ordinary least square (DOLS) and Panel corrected standard errors (PCSE) estimation techniques. The study unveils that the impact of tourism on income inequality is positive and statistically significant. However, the results show that the impact of governance quality on income inequality is negative and statistically significant. Importantly, the results show that the interaction term of tourism and governance quality has a negative and statistically significant effect on income inequality. Policy implications are discussed.

虽然一些研究调查了旅游业发展对收入不平等的影响，但治理质量对旅游收入不平等关系的调节仍然很少。因此，本研究试图通过检验 1996 年至 2020 年期间治理质量对 30 个亚洲国家收入不平等影响的调节作用来填补文献空白。本研究使用动态普通最小二乘法 (DOLS) 和面板校正标准误差 (PCSE) 估计技术。该研究表明，旅游业对收入不平等的影响是积极的，并且具有统计显着性。然而，结果表明，治理质量对收入不平等的影响是负向的，并且具有统计显着性。重要的，结果表明，旅游与治理质量的交互项对收入不平等具有显着的负向影响。讨论了政策影响。