The impact of the hotel room tax: an interrupted time series approach.

From: National Tax Journal | Date: December 1, 1992| Author: Bonham, Carl; Fujii, Edwin; Im, Eric; Mak, James | Copyright information

Travel destinations commonly levy hotel room taxes to finance services demanded by tourists and residents. Evidence to date on the effects of a hotel room tax has centered on ex ante analyses of the incidence of a hotel room tax and its effect on the demand for travel and vacation goods. In this paper we employ interrupted time series analysis to estimate ex post the impact of a hotel room tax on real net hotel revenues by analyzing that time series before and after the imposition of the tax....

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