Accommodation Taxes is a fiscal policy instrument wherein a government imposes a levy specifically on overnight stays in lodging establishments, distinguished from broader tourism taxes by its targeted application to accommodation services within the hospitality sector.
15
Publications
599
Citations
27
Authors
18
Institutions
Publications per year
2017–2026
6
Variants
Lodging Taxes
Parents
Publications
15
The Economics of a Hotel Room Tax
James Mak, Edward Nishimura · Journal of Travel Research · 1979 · 75 citations
1–5 of 15
Authors
27
- JA
3
h-index
- SJ
3
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- JM
3
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- AK
2
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- JC
2
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1–5 of 27
Institutions
18
Purdue University West Lafayette
West Lafayette, United States
2 h-index
4 publications
122 citations
College of Charleston
Charleston, United States
2 h-index
4 publications
136 citations
Virginia Tech
Blacksburg, United States
1 h-index
2 publications
60 citations
University of Hawaii System
Honolulu, United States
1 h-index
1 publications
43 citations
Ministry of Economy
Skopje, North Macedonia
1 h-index
4 publications
52 citations
University of Sheffield
Sheffield, United Kingdom
1 h-index
1 publications
23 citations
University of Edinburgh
Edinburgh, United Kingdom
1 h-index
2 publications
40 citations
Universitat Oberta de Catalunya
Barcelona, Spain
1 h-index
1 publications
20 citations
1–8 of 18
Venues
- Journal of Travel Research
JTR · 6 publications · 281 citations
6
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- Tourism Economics
2 publications · 44 citations
2
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- Public Finance Review
PFR · 1 publications · 13 citations
1
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- National Tax Journal
NTJ · 1 publications · 104 citations
1
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- Marketing and Management of Innovations
1 publications · 13 citations
1
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1–5