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Hotel Tax Collections and a Local Mega-Event

  • Dennis Coates

    ()

    (Department of Economics, University of Maryland, Baltimore County)

Cities compete for the opportunity to host events that draw large crowds of visitors. The argument is that these visitors bring with them lots of spending in hotels and restaurants, providing jobs for workers in the service industry, and generating sales tax revenues for the city. In many places, there is also a separate tax on hotel and motel accommodations. Indeed, taxes on accommodations are one example of jurisdictions exporting their tax burdens, as people who pay the accommodations taxes are visitors. This paper looks for the beneficial impact of a megaevent by focusing on the accommodations tax collections in and around the jurisdiction that hosts the event.

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File URL: http://college.holycross.edu/RePEc/spe/Coates_SouthCarolina.pdf
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Paper provided by International Association of Sports Economists & North American Association of Sports Economists in its series Working Papers with number 0901.

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Length: 35 pages
Date of creation: Jan 2009
Date of revision:
Handle: RePEc:spe:wpaper:0901
Contact details of provider: Web page: http://www.cdes.fr/index.php?id=fr69

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  1. Robert Baade & Robert Baumann & Victor Matheson, 2007. "Big Men on Campus: Estimating the Economic Impact of College Sports on Local Economies," Working Papers 0726, International Association of Sports Economists;North American Association of Sports Economists.
  2. Im, Kyung So & Pesaran, M. Hashem & Shin, Yongcheol, 2003. "Testing for unit roots in heterogeneous panels," Journal of Econometrics, Elsevier, vol. 115(1), pages 53-74, July.
  3. Dennis Coates & David Gearhart, 2008. "NASCAR as a Public Good," International Journal of Sport Finance, Fitness Information Technology, vol. 3(1), pages 41-57, February.
  4. Dennis Coates & Craig A. Depken, II, 2006. "Mega-Events: Is the Texas-Baylor game to Waco what the Super Bowl is to Houston?," Working Papers 0606, International Association of Sports Economists;North American Association of Sports Economists.
  5. Bernard F. Lentz & David N. Laband, 2008. "The Impact of College Athletics on Employment in the Restaurant and Accommodations Industries," Working Papers 0803, International Association of Sports Economists;North American Association of Sports Economists.
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