Estados Unidos
Recent research on the excise tax effects of the property tax in small, multi-sector open economies suggests that the property tax may not be fully forward shifted to consumers, as previously believed. This paper adapts this analysis to examine whether local hotel property taxes in Hawaii are fully passed on to hotel guests as lawmakers had intended. The paper concludes that full forward shifting is unlikely. It argues that an excise/sales tax on hotel occupancy is preferable to the property tax as a tourist tax.
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