The Impact of the Hotel Room Tax: An Interrupted Time Series ApproachArticle OPEN
Bonham, Carl; Fujii, Edwin; Im, Eric; Mak, James; (1992)
- Journal: National Tax Journal,volume 45,issue 4 December,pages433-41
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.