Taxing Hotel Room Rentals In The U.S
- 1 July 1988
- journal article
- research article
- Published by SAGE Publications in Journal of Travel Research
- Vol. 27 (1) , 10-15
- https://doi.org/10.1177/004728758802700103
Abstract
Previous findings that the hotel room tax can be passed on are contradicted in this re-examination of the tax. Tax incidence analysis is used to illustrate the extent to which hotel operators can pass on the tax, and evidence is presented that tourists are moreprice sensitive than previously believed. The suggestion is made that earmarking the tax funds to develop the tourist industry may help overcome negative effects.Keywords
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