Expenditures of Accommodations Tax Revenue: A South Carolina Study
| Autor: | Alan K. Styles, Calvin Blackwell, John C. Crotts, Stephen W. Litvin |
|---|---|
| Rok vydání: | 2006 |
| Předmět: |
Economic growth
Public economics Direct tax 05 social sciences Geography Planning and Development Transportation Tax reform Tax avoidance Value-added tax Tax credit Ad valorem tax Tourism Leisure and Hospitality Management 0502 economics and business State income tax Economics 050211 marketing 050212 sport leisure & tourism Indirect tax |
| Zdroj: | Journal of Travel Research. 45:150-157 |
| ISSN: | 1552-6763 0047-2875 |
| DOI: | 10.1177/0047287506291597 |
| Popis: | The collection of accommodations taxes, generally paid by nonresident visitors, has become a well-accepted means of raising tax revenues in tourism communities. This article looks at small communities and counties across the State of South Carolina to determine categories of use that may provide local governments their best return on their expenditure of these funds. The findings, decidedly exploratory in nature, suggest that the use of accommodation tax funds for the promotion of the arts, cultural events, and other tourism-related events is a successful strategy, enabling tourism growth (as measured by growth in the accommodations sector) while hopefully fueling a virtuous cycle that yields still greater tourism dollars for the community. |
| Databáze: | OpenAIRE |
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