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Taxing the Travelers: A Note on Hotel Tax Incidence

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  • Collins, Clay G.
  • Stephenson, E. Frank

Abstract

This paper uses state-level monthly hotel occupancy and price data to examine the effects of a $5 per night hotel tax imposed by Georgia in 2015. The results indicate that the tax caused both a decrease in hotel occupancy and a decrease in the net of tax price received by hotels in Georgia, though the latter effect is imprecisely estimated. The implied price elasticity of demand of -0.7 is somewhat larger than previous ndings in the literature and suggests that states choosing to adopt hotel taxes do suer some economic distortions as a result.

Suggested Citation

  • Collins, Clay G. & Stephenson, E. Frank, 2017. "Taxing the Travelers: A Note on Hotel Tax Incidence," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 48(1), January.
    • Handle: RePEc:ags:jrapmc:339895
    DOI: 10.22004/ag.econ.339895
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