Are Hotel Property Taxes Fully Passed on to Hotel Guests?

James Mak (jmak@hawaii.edu)
Additional contact information
James Mak: UHERO, University of Hawaii at Manoa

No 2013-15, Working Papers from University of Hawaii Economic Research Organization, University of Hawaii at Manoa

Abstract: 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. I adapt this analysis to examine whether local hotel property taxes in Hawaii are fully passed on to hotel guests as lawmakers had intended. We conclude that full forward shifting is unlikely. I argue that an excise/sales tax on hotel occupancy is preferable to the property tax as a tourist tax.

Keywords: Property tax; excise tax effects; hotel occupancy tax; hotel property tax (search for similar items in EconPapers)
Pages: 14 pages
Date: 2013-12
New Economics Papers: this item is included in nep-acc, nep-pbe, nep-pub and nep-ure
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://uhero.hawaii.edu/wp-content/uploads/2020/03/WP_2013-15.pdf First version, 2013 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hae:wpaper:2013-15

Access Statistics for this paper

More papers in Working Papers from University of Hawaii Economic Research Organization, University of Hawaii at Manoa Contact information at EDIRC.
Bibliographic data for series maintained by UHERO (uhero@hawaii.edu).