Airbnb and taxation: Developing a seasonal tax system
This study applies tax planning theory to develop a seasonal tax strategy as an alternative to
a fixed tax rate for shared lodging platforms such as Airbnb, to increase hosts' revenue and …
a fixed tax rate for shared lodging platforms such as Airbnb, to increase hosts' revenue and …
Multiway clustering in tourism research
D Boto-García - Current issues in tourism, 2022 - Taylor & Francis
The importance of controlling for intragroup correlation in clustered samples is largely
acknowledged in applied econometrics. However, this issue has remained underexplored in …
acknowledged in applied econometrics. However, this issue has remained underexplored in …
Residents' perceptions regarding the implementation of a tourist tax at a UNESCO world heritage site: A cluster analysis of Santiago de Compostela (Spain)
Even though the residents' perceptions on the tourist activity have been thoroughly
investigated in the last three decades, there are still few similar studies on destinations that …
investigated in the last three decades, there are still few similar studies on destinations that …
The effect of lodging taxes on the performance of US hotels
The objective of this article is to analyze the impact of lodging taxes on the performance of
US hotels by looking at the two key market segments involved. The empirical application …
US hotels by looking at the two key market segments involved. The empirical application …
Empirical Evidence on the Economic Impacts of Hotel Taxes
C Swenson - Economic Development Quarterly, 2022 - journals.sagepub.com
Tourist taxes are an important source of revenue for many governments. In the United
States, all states impose them in the form of hotel/motel occupancy taxes, yet there is little ex …
States, all states impose them in the form of hotel/motel occupancy taxes, yet there is little ex …
The beach: tourism tax competition along the Italian coasts
C Cavallero, M Zagler - Journal of Economics, 2024 - Springer
This paper investigates how tourism taxes are used by municipalities to attract tourists. We
analyze how municipalities compete among each other, explicitly accounting for the spatial …
analyze how municipalities compete among each other, explicitly accounting for the spatial …
Real Effects of Non-Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry
We examine whether local administration of sales taxes (as opposed to more streamlined
state administration) affects the real economy for businesses complying with the tax. We …
state administration) affects the real economy for businesses complying with the tax. We …
Florida tourist development tax changes and the risk to hotel revenue
NM Arguea, RR Hawkins - Journal of Revenue and Pricing Management, 2022 - Springer
Taxes such as the Florida Tourist Development Taxes are popular in the United States.
Earlier research on rate increases for these bed taxes identified a surprising short-term …
Earlier research on rate increases for these bed taxes identified a surprising short-term …
[PDF][PDF] Interdependence of Hotel Companies and Selected Economic Policy Measures
M Buljat, D Dragičević - Društvena istraživanja, 2024 - drustvena-istrazivanja.pilar.hr
For hotel companies to operate successfully, it is important to react to the changes that are
happening in the market. The method and form of valuation of companies in a market …
happening in the market. The method and form of valuation of companies in a market …
[PDF][PDF] Povezanost između nacionalnih praksi upravljanja ljudskim potencijalima i mjera i korelata nacionalne sreće
M Buljat, D Dragičević - … istraživanja: časopis za opća društvena pitanja, 2024 - hrcak.srce.hr
For hotel companies to operate successfully, it is important to react to the changes that are
happening in the market. The method and form of valuation of companies in a market …
happening in the market. The method and form of valuation of companies in a market …