Resumen de The effect of lodging taxincreases on US destinations
Simon Hudson, Fang Meng, Kevin Kam Fung So, Scott Smith, Jing Li, Rui Qi
This study examined the impact of lodging tax increases on eight different destinations of theUnited States. Data were collected via in-depth stakeholder interviews and monthly statisticsprovided by Smith Travel Research including average daily rate, occupancy, and revenue peravailable room. Time series analysis was employed to estimate the impact of tax increases in eachdestination by analyzing that time series before and after the imposition of the tax. Overall, ourresults did not fully support the hypothesis that when a city’s hotel tax greatly increases above thatof an easily accessible competitor, it will result in an economic loss to the city with the dis-proportionate tax rates. Hotels appear to have absorbed any tax increases with little impact totheir businesses, but there was concern among stakeholders as to how the lodging tax was spent.
