Using the Property Tax to Appropriate Gains from Tourism

This article describes and evaluates the merits of Kauai County’s use of the property tax to capture rents from tourism and provide property tax relief to local homeowners. Because tourist accommodations are more capital intensive than other real estate, Kauai’s proposal to split the standard unifor...

Full description

Saved in:
Bibliographic Details
Published inJournal of travel research Vol. 50; no. 2; pp. 144 - 153
Main Authors Kato, Andrew, Kwak, Sally, Mak, James
Format Journal Article
LanguageEnglish
Published Los Angeles, CA SAGE Publications 01.03.2011
SAGE PUBLICATIONS, INC
Subjects
Accommodation
Communities
Economics
Financing
Gain
Homeowners
Investment
Property taxes
Proposals
Relief provisions
State court decisions
Tax rates
Tourism
Kauai Hawaii
United States > US
property taxes
benefits of tourism
taxation of tourism
tourist taxes
Online AccessGet full text

Cover

More Information
Summary:This article describes and evaluates the merits of Kauai County’s use of the property tax to capture rents from tourism and provide property tax relief to local homeowners. Because tourist accommodations are more capital intensive than other real estate, Kauai’s proposal to split the standard uniform rate into two separate rates—one on land and the other, higher rate on improvements—results in heavier tax burdens for the tourist industry relative to other sectors of the local economy. We conclude that such an approach works well for Kauai and communities that desire slower and lower-density development but may not work as well for others that wish to encourage tourism investment.
Bibliography:ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
ISSN:0047-2875
1552-6763
DOI:10.1177/0047287510362783