Journal of Travel Research · 1979 · 75 citations · 0 references
ManagementHospitality ManagementTourism ManagementHotel ManagementTaxationTourismTaxation In HospitalityTourism AccommodationTourism DemandTourism EconomicsTourism TaxesTourist BehaviorAccommodation TaxesRoom Tax AccountingTax Revenue ImpactsTourism Tax AssessmentTourism Tax EvaluationVacation Rental TaxVisitor Behavior Analysis
In many tourist areas special taxes are placed on hotel room rentals. Such a tax has numerous proponents in Hawaii, where the tax is viewed as a potentially significant source of revenue. This study examines both the impact of a hotel room tax on visitor behavior and the potential revenue which could be generated from such a tax.