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

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Listed:
  • Bonham, Carl
  • Fujii, Edwin
  • Im, Eric
  • Mak, James

Abstract

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.

Suggested Citation

  • Bonham, Carl & Fujii, Edwin & Im, Eric & Mak, James, 1992. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(4), pages 433-441, December.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:4:p:433-41
    DOI: 10.1086/NTJ41788983
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    1. McPheters, Lee R & Mann, Robert & Schlagenhauf, Don, 1984. "Economic Response to a Crime Deterrence Program: Mandatory Sentencing for Robbery with a Firearm," Economic Inquiry, Western Economic Association International, vol. 22(4), pages 550-570, October.
    2. Koch, Paul D & Rasche, Robert H, 1988. "An Examination of the Commerce Department Leading-Indicator Approach," Journal of Business & Economic Statistics, American Statistical Association, vol. 6(2), pages 167-187, April.
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