This article contributes to extant knowledge by analysing differences in the attitudes towards tourism of residents living in several micro-destinations (cities) within a larger tourism destination and by using a new approach, the Oaxaca-Blinder decomposition. Results show that a significant part of the gap in attitudes among cities is explained by residents' perceived tourism impacts; the relevance of each of them in generating gaps is also identified and quantified. However, there is also a significant community adjustment to tourism impacts source of gap, different among cities

This article has benefited from the research grants CSO2011‐26634 and CSO2015‐70633‐P from the Spanish Ministry of Economy