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Travel destinations commonly levy special tourist taxes to finance public services demanded by tourists and residents. A popular tax is the hotel room (transient accommodation) occupancy tax, typically assessed as a percentage of the rental price of an occupied hotel room. In 1990, 47 out of 50...

Bonham, C.; Fujii, E.; Im, E.; Mak, J.
National Tax Journal, 1992, 45, 4, pp 433-441

This article uses a quasi-experimental approach to determine the impact of travel to each of Hawaii's major islands (Oahu, Hawaii, Maui and Kauai) subsequent to the initiation of direct flights from the US mainland to Hawaii's neighbour islands in 1983. Direct flights resulted in a modest gain in...

Fuji, E.; Im, E.; Mak, J.
Journal of Travel Research, 1992, 30, 3, pp 38-43