The Effect of Lodging Taxes on the Performance of US Hotels

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dc.contributor.authorSharma, Abhinaven
dc.contributor.authorPerdue, Richard R.en
dc.contributor.authorNicolau, Juan Luisen
dc.date.accessioned2024-07-11T13:00:10Zen
dc.date.available2024-07-11T13:00:10Zen
dc.date.issued2020-11-16en
dc.description.abstractThe 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 conducted on a sample of more than 7,000 observations corresponding to more than 100 urban submarkets from 2013 to 2018 finds that lodging taxes have a more negative effect on hotel performance (RevPar) for group bookings than for transient bookings. As groups usually have greater flexibility regarding the location of events, they can more easily choose a different destination if a tax increase is observed. To prevent this possibility hotels may be more inclined to offer discounts to groups, thereby absorbing some of the tax increase. The results obtained have relevant managerial implications, which are discussed.en
dc.description.versionAccepted versionen
dc.format.extent12 page(s)en
dc.format.mimetypeapplication/pdfen
dc.identifierARTN 0047287520971044 (Article number)en
dc.identifier.doihttps://doi.org/10.1177/0047287520971044en
dc.identifier.eissn1552-6763en
dc.identifier.issn0047-2875en
dc.identifier.issue1en
dc.identifier.orcidPerdue, Richard [0000-0001-9936-2893]en
dc.identifier.orcidNicolau Gonzalbez, Juan [0000-0003-0048-2823]en
dc.identifier.urihttps://hdl.handle.net/10919/120641en
dc.identifier.volume61en
dc.language.isoenen
dc.publisherSageen
dc.relation.urihttp://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000636524600001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=930d57c9ac61a043676db62af60056c1en
dc.rightsCreative Commons Attribution 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/en
dc.subjecthotel performanceen
dc.subjectlodging taxesen
dc.subjectsegmentationen
dc.titleThe Effect of Lodging Taxes on the Performance of US Hotelsen
dc.title.serialJournal of Travel Researchen
dc.typeArticle - Refereeden
dc.type.dcmitypeTexten
dc.type.otherArticleen
dcterms.dateAccepted2020-01-01en
pubs.organisational-group/Virginia Techen
pubs.organisational-group/Virginia Tech/Pamplin College of Businessen
pubs.organisational-group/Virginia Tech/Pamplin College of Business/Hospitality and Tourism Managementen
pubs.organisational-group/Virginia Tech/All T&R Facultyen
pubs.organisational-group/Virginia Tech/Pamplin College of Business/PCOB T&R Facultyen
pubs.organisational-group/Virginia Tech/Pamplin College of Business/Pamplin Administrationen
pubs.organisational-group/Virginia Tech/Graduate studentsen
pubs.organisational-group/Virginia Tech/Graduate students/Doctoral studentsen
pubs.organisational-group/Virginia Tech/Pamplin College of Business/PCOB doctoral studentsen

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