The Impact of the Hotel Room Tax: An Interrupted Time Series Approach

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Bonham, Carl; Fujii, Edwin; Im, Eric; Mak, James;
  • Journal: National Tax Journal,volume 45,issue 4 December,pages433-41
  • Subject:
    acm: ComputingMilieux_GENERAL | InformationSystems_GENERAL | ComputingMilieux_MISCELLANEOUS | ComputingMilieux_LEGALASPECTSOFCOMPUTING

Employs 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. Finds that the tax had a negligible effect on real hotel revenues.
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