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Tax Incentives in Tourism: Hawaii’s Hotel Remodeling and Construction Tax Credits

Posted July 1, 2003 | Categories: Hawaii's Economy, UHERO Working Papers, Mak, James

Fiscal incentives are widely used by governments around the world to attract private investment in “preferred” industries, including tourism. Incentives are often granted to offset actual or perceived differences in the cost of doing business in different political jurisdictions whether the cost differences arise from tax differences or from differences in transportation, labor, or other costs. Incentives raise the return to capital thereby making investment in a location more attractive.

working paper

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