Journal of the Mississippi State Medical Association · 2012
Tax revenue in Mississippi communities following implementation of smoke-free ordinances: an examination of tourism and economic development tax revenues.
СтатьяМногоцентровое исследованиеНазвание и аннотация: Перевод в очереди
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McMillen Robert, Shackelford Signe
Аннотация
BACKGROUND: There is no safe level of exposure to tobacco smoke. More than 60 Mississippi communities have passed smoke-free ordinances in the past six years. Opponents claim that these ordinances harm local businesses.
OBJECTIVE: Mississippi law allows municipalities to place a tourism and economic development (TED) tax on local restaurants and hotels/motels. The objective of this study is to examine the impact of these ordinances on TED tax revenues.
METHODS: This study applies a pre/post quasi-experimental design to compare TED tax revenue before and after implementing ordinances.
RESULTS: Descriptive analyses indicated that inflation-adjusted tax revenues increased during the 12 months following implementation of smoke-free ordinances while there was no change in aggregated control communities. Multivariate fixed-effects analyses found no statistically significant effect of smoke-free ordinances on hospitality tax revenue.
CONCLUSIONS: No evidence was found that smoke-free ordinances have an adverse effect on the local hospitality industry.
OBJECTIVE: Mississippi law allows municipalities to place a tourism and economic development (TED) tax on local restaurants and hotels/motels. The objective of this study is to examine the impact of these ordinances on TED tax revenues.
METHODS: This study applies a pre/post quasi-experimental design to compare TED tax revenue before and after implementing ordinances.
RESULTS: Descriptive analyses indicated that inflation-adjusted tax revenues increased during the 12 months following implementation of smoke-free ordinances while there was no change in aggregated control communities. Multivariate fixed-effects analyses found no statistically significant effect of smoke-free ordinances on hospitality tax revenue.
CONCLUSIONS: No evidence was found that smoke-free ordinances have an adverse effect on the local hospitality industry.