THE EXPORTABILITY OF HOTEL OCCUPANCY AND OTHER TOURIST TAXES

1 June 1985

journal article
research article
Published by University of Chicago Press in National Tax Journal

Vol. 38 (2) , 169-177
https://doi.org/10.1086/ntj41792007

Abstract

This paper examines the incidence and exportability of an ad valorem hotel room occupancy tax for Hawaii vis-à-vis alternative tourist taxes. The study employs a system approach and times series da...

Keywords

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