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Investment and depreciation tax shield under spatial competition: The case of the Greek hotel sector

Author

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  • Vasileios Katavelis
  • Konstantinos Eleftheriou

Abstract

Studies examining the effects of spatial competition spillovers on hospitality firms’ decision-making process have been steadily gaining traction. Using a sample of 508 Greek hotels and a Spatial Autoregressive Model (SAR), we examine the consequences of a change in tax depreciation provisions on investment. We find that a reduction in depreciation rates has a negative impact on hospitality firms’ investment decisions, with an additional, reverse effect arising from spillovers of this reduction’s effects on competitors.

Suggested Citation

  • Vasileios Katavelis & Konstantinos Eleftheriou, 2025. "Investment and depreciation tax shield under spatial competition: The case of the Greek hotel sector," Tourism Economics, , vol. 31(3), pages 510-515, May.
    • Handle: RePEc:sae:toueco:v:31:y:2025:i:3:p:510-515
    DOI: 10.1177/13548166241273673
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