Beritelli, PietroPietroBeritelliReinhold, StephanStephanReinholdLaesser, ChristianChristianLaesser2023-04-132023-04-132020-01-13https://www.alexandria.unisg.ch/handle/20.500.14171/112473https://doi.org/10.1108/IJCHM-05-2019-0421Overnight 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.enTax EvasionHotelQCADMOTax moraleOvernight taxesjournal article