Advanced Search
MyIDEAS: Login

Taxing Hotel Room Sales by Online Travel Companies: What Should Be the Appropriate Tax Base?

Contents:

Author Info

  • James Mak

    ()
    (UHERO, University of Hawaii at Manoa)

Registered author(s):

    Abstract

    This essay examines the current dispute between state and local governments in the U.S. and online travel companies (OTCs) over the appropriate hotel occupancy tax base for online hotel bookings. It addresses the question of what should be the appropriate tax base in designing hotel occupancy tax statutes. It argues that the appropriate tax base should be the full rental prices of the hotel rooms paid by consumers inclusive of online travel company markups and service fees and not the discounted net rates paid by the OTCs to their hotel suppliers.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.uhero.hawaii.edu/RePEc/hae/wpaper/WP_2012-5R.pdf
    Our checks indicate that this address may not be valid because: 500 Internal Server Error. If this is indeed the case, please notify (Ben Trevino)
    File Function: First version, 2012
    Download Restriction: no

    Bibliographic Info

    Paper provided by University of Hawaii Economic Research Organization, University of Hawaii at Manoa in its series Working Papers with number 2012-5R.

    as in new window
    Length: 36 pages
    Date of creation: Jul 2012
    Date of revision: Aug 2012
    Handle: RePEc:hae:wpaper:2012-5r

    Contact details of provider:
    Postal: 2424 Maile Way, Social Sciences Building 542, Honolulu, Hawaii 96822
    Fax: (808) 956-2889
    Web page: http://www.uhero.hawaii.edu
    More information through EDIRC

    Related research

    Keywords: Hotel Occupancy Tax; Online Travel Companies; Merchant Model;

    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hae:wpaper:2012-5r. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ben Trevino).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.