贸易财属性与贸易政策竞争均衡

本文利用两国两异质财货的产业内贸易模型,讨论贸易财属性与贸易政策竞争均衡的决定,并获得以下结论:(1)当两国政府均采取相同的进口或出口政策时,不论产品的消费性质,最适进口贸易政策均为课税;最适出口贸易政策将随贸易财的消费性质而定.替代品为出口补贴,互补品为出口课税.(2)当产品为替代品且厂商在两国市场均实行数量竞争的情况下,进口课税政策虽将成为两国政府的优势策略,但出口补贴政策则更具有效率.在产品为互补品且厂商在两国市场均实行价格竞争的情况下,当产品的互补程度较小(大)时,进口课税(出口课税)政策将成为两国政府的优势策略;当互补程度中等时,两国政府有可能采取差异性的贸易政策.     

Health insurance and precautionary saving: A structural analysis

Starr-McCluer (1996) documented an empirical finding showing that US households covered by health insurance saved more than those without coverage, which is inconsistent with the standard consumption–saving theory. This study conducts a structural analysis and suggests that institutional factors, particularly, a social insurance or safety net system and an employment-based health insurance system, can account for this puzzling finding. A dynamic equilibrium model is built that combines these two institutions with heterogeneous agents making endogenous decisions regarding saving, the labor supply and health insurance when they are young. The model, in which agents save in a precautionary manner, can generate Starr-McCluer?s empirical finding. The result implies that Starr-McCluer?s results are not inconsistent with the standard theory of saving under uncertainty, but it does indicate that the standard saving regression model is unable to reveal the precautionary saving motive. Counterfactual experiments are performed to provide implications for empirical analyses.     

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.