Taxing Hotel Room Sales by Online Travel Companies: What Should Be the Appropriate Tax Base?
Download full text from publisher
References listed on IDEAS
- Larry Dwyer & Peter Forsyth (ed.), 2006. "International Handbook on the Economics of Tourism," Books, Edward Elgar Publishing, number 2827.
- 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, vol. 45(4), pages 433-441, December.
- Carl Bonham & Edwin Fujii & Eric Im & James Mak, 1991. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," Working Papers 199124, University of Hawaii at Manoa, Department of Economics.
More about this item
KeywordsHotel Occupancy Tax; Online Travel Companies; Merchant Model;
- Q20 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - General
- Q25 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Water
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-09-03 (Accounting & Auditing)
- NEP-ALL-2012-09-03 (All new papers)
- NEP-PBE-2012-09-03 (Public Economics)
- NEP-TUR-2012-09-03 (Tourism Economics)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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: (UHERO). General contact details of provider: http://edirc.repec.org/data/heuhius.html .
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 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 RePEc Author Service 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.