I was browsing the [Wikitravel article on Las Vegas](https://en.wikivoyage.org/wiki/Las_Vegas) and read this:

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> Like most U.S. states, Nevada has not implemented a tax refund mechanism for international travelers.
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This got me wondering, and I found this [website](http://www.visitorstocanada.com/visitortaxrefund.html) on traveling to Canada, which says:

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> After you visit our beautiful country, don’t forget to get some of your money back! As an international tourist or non-resident, you may be eligible for a tax refund on the GST/HST you paid on short-term accommodations and/or camping accommodations included in an eligible tour package.
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Why would any jurisdiction allow to apply for a tax refund if you're an international visitor? Isn't it a major boost to get money from overseas instead of having to tax your local residents, especially from something like accommodations?