Beritelli, Pietro; Reinhold, Stephan; Laesser, Christian - In: International Journal of Contemporary Hospitality Management 32 (2020) 2, pp. 871-888
Purpose: Overnight taxes are controversial. They affect tourists’ consumption behavior and hotels’ profits. This potentially generates undesirable industry practices such as underreporting overnights to evade overnight taxes. The aim of the paper is to understand the conditions and outcomes...