|
|||||
|
|
The ubiquity of room taxes |
|
| Authors: | Rae Weston |
| Abstract: | This article examines the case for the imposition of room taxes and attempts to explain their ubiquity. The room tax is analysed using the main criteria for assessing taxes and is compared to property tax. The extent of room tax imposition is surveyed and the possibilities of evasion are discussed. |
| Keywords: | taxation tourism tax accommodation |
| 本文献已被 ScienceDirect 等数据库收录！ | |