Taxing the Travelers: A Note on Hotel Tax Incidence
收藏DataCite Commons2024-02-22 更新2024-07-03 收录
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https://ageconsearch.umn.edu/record/339895
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This paper uses state level monthly hotel occupancy and price data to examine the eects of a $5 per night hotel tax imposed by Georgia in 2015. The results indicate that the tax caused both a decrease in hotel occupancy and a decrease in the net of tax price received by hotels in Georgia, though the latter eect is imprecisely estimated. The implied price elasticity of demand of -0.7 is somewhat larger than previous ndings in the literature and suggests that states choosing to adopt hotel taxes do suer some economic distortions as a result.
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创建时间：
2024-02-22
