Tax Auditing as a Public Good Game: An Experimental Study on Punishment and Compliance

Prior experimental studies on tax evasion generally assume that the budget and the probability of audit are exogenously given, and ignore taxpayers' incentives to detect evasion and their compliance behaviour under such incentives. The experimental evidence of the present paper shows that, on average, subjects are willing to spend 20 to 30% of their tax revenue on auditing. Compliance is also greatly improved if subjects can determine the budget and, hence, the probability of audit. These findings suggest that taking taxpayers' incentives to detect evasion into consideration is important for the design of compliance‐improvement audit schemes.     

Native American casino marketing on the web

The Internet and its component, the World Wide Web (WWW or Web), as well as the casino industry grew tremendously in the United States in the past decade. While there are various estimates about the future size of the Internet and the casino market, all agree that the two will continue to grow substantially. However, very few studies have discussed Internet use within the casino industry. This study reviewed 58 Class III Native American casino web sites. Content areas analyzed included introduction to the casino organization, local destination attractions, food and beverage services, accommodations, entertainment and recreation facilities, maps and directions to casinos, links to related commercial and regulatory agency web sites, and user friendliness. Web site features were evaluated based on marketing mix and principles.     

The Image of Taiwan as a Travel Destination: Perspectives from Mainland China

This study presents the perceived and projected image of Taiwan as a travel destination from perspectives from Mainland China. The perceived image of Taiwan was examined by interviewing 28 Mainland Chinese; the projected image of Taiwan was investigated by analyzing articles in China's most popular travel magazines. The different types of images of Taiwan among visitors, nonvisitors, and travel magazines were compared. The projected image changed notably after the opening of Taiwan's tourism to travelers from Mainland China. The results of this study could help destination marketing organizations to assess their marketing strategies for the Mainland Chinese travel market.     

Service Fairness,Consumption Emotions,Satisfaction, and Behavioral Intentions: The Experience of Chinese Heritage Tourists

Drawing on the cognitive appraisal theory and the justice theory from the marketing and tourism literature, this study attempts to illuminate the embedded impact of tourist experience on overall satisfaction and behavioral intentions in a cognitive-affective-behavioral framework. The findings suggest that service fairness is an antecedent of consumption emotions (positive and negative) that, in turn, influence satisfaction and behavioral intentions in the context of Chinese natural heritage tourism. Notably, the results highlight the mediating role of tourists’ consumption emotions. This article concludes with a discussion of the theoretical and practical implications to heritage tourism researchers and managers.     

A review and comparison of medical expenditures models: two neural networks versus two‐part models

This paper compares the two‐part model (TPM) that distinguishes between users and non‐users of health care, with two neural networks (TNN) that distinguish users by frequency. In the model comparisons using data from the National Health Research Institute (NHRI) in Taiwan, we find strong evidence in favor of the neural networks approach. This paper shows that the individuals in the self‐organizing map (SOM) network clusters can be described as several different forms of frequency distributions. The integration model of SOM and back propagation network (BPN) proposed by this paper not only permits policymakers to easily include more risk adjusters besides the demographics in the traditional capitation formula through the adaptation and calculation power of neural networks, but also reduces the incentives for cream skimming by decreasing estimation biases.     

An integrative model of customers' perceptions of health care services in Taiwan

As the health care service gets more competitive, health care practitioners and academic researchers are increasingly interested in exploring how patients perceive the quality and value of their care before building up their satisfaction levels and generating behavioural intentions. Drawing some theories from marketing and health care service literature, this study tries to propose an integrative model of customers' perceptions of health care services based on the established relationship among four key constructs (service quality, perceived value, satisfaction, and behavioural intentions). Structural equation modelling is then used to validate the model. As Taiwan's universal health insurance offers every citizen equal financial access to all health care providers, Taiwan offers a good opportunity to study how the patients' perception model is structured. The findings reveal both perceived quality and value as antecedent variables in this model illustrating direct and indirect paths from perceived quality and value to patient satisfaction and behavioural intentions.     

The role of customer values in accepting information technologies in the public information service sector

Many government agencies have outsourced their information systems to software vendors. Firms in the information service industry have to realize the needs of customers in the public sector. This study investigated the causal relationship between users' perception and information technology acceptance. Empirical results suggest that the perceived value of users plays an important and mediating role in the causal relationship among social influence process, cognitive instrumental process, and intention to use.     

Enhancing the commitment to service quality through developmental and rewarding systems: CSQ consistency as a moderator

This research integrated value congruence and person–environment fit theories into a validation of the effects of developmental and reward-based interventions on frontline service employees' commitment to service quality (FLSE CSQ). Based on a dyad survey conducted in 36 Starbucks stores in Taipei, the results reveal that formal training, coaching and rewards have positive relationships with FLSE CSQ. Moreover, FLSE CSQ is positively related to job satisfaction, commitment to the organisation, job performance and organisational citizenship behaviours (OCBs). The associations of development interventions and rewards with FLSE CSQ and the relationships of FLSE CSQ with job performance and OCBs are significantly stronger when the consistency of CSQ is high.     

Performance assessments of Taiwan’s financial holding companies

This paper uses Risk-Adjusted Return on Capital (RAROC) to assess the performance of 14 financial holding companies (FHCs) in Taiwan. RAROC value indicates a firm’s performance after considering the market risk effect, and gives a better measurement of the firm’s operational productivity than traditional methods. We use the full valuation methods to calculate Value at Risk (VaR) as the market risk measurement for economic capital. According to the New Basel Capital Accord, the market risk of Internal Model should be adjusted, and the Bank for International Settlement suggests using the backtest to select the best full valuation method for estimating adjusted VaR. Therefore, this paper evaluates the best market risk model, and assesses and compares the performance for each firm before and after its merger and acquisition into the FHC. Overall, we find weak evidence that the performance of 14 FHCs increased over time.     

Resource linkages and capability development

In this paper, we examine the different resource linkages sought by manufacturing firms through strategic alliance. We look closely at the impact of manufacturing activities on choice of resource linkage. Using a sample of Taiwanese firms, we found that product development ability and marketing distribution channels are the top priority resource linkages that Taiwanese manufacturing firms seek to establish. The authors also found it interesting that marketing know-how was not a resource commonly sought by Original Design and Manufacturing (ODM) firms, nor by Own-Brand Manufacturing (OBM) firms. Some implications are further discussed. Instead of outsourcing production to external suppliers, Taiwanese OBM firms remained committed to manufacturing as a core competence when they established their own brands overseas.