Logics behind evading overnight taxes: a configurational analysis

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 of underreporting. This is
important because underreporting affects destinations’ tax income, which in turn may have further effects on
tourismor other public services.