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1.
We use event history analysis to separately model a state’s first and then repeated tax amnesties and test the revenue yield versus the fiscal stress hypotheses using a panel of annual data from all 50 states for the period 1982–2010. We also split our sample into two sub-periods, 1982–1988 and 1989–2010, to more easily compare our results to other studies and to see if there is a significant difference between early tax amnesties and more recent ones. We find that state fiscal stress is more important than the potential yield from an amnesty, particularly for more recent amnesties. Our findings contrast with the existing literature which found evidence that states are likely to enact tax amnesties due to a revenue yield motive rather than a fiscal stress motive. 相似文献
2.
Limits to community participation in the tourism development process in developing countries 总被引:14,自引:0,他引:14
This study deals with a normative concept of participatory development approach, which originates in the developed world. In particular, it analyses and explains the limitations to the participatory tourism development approach in the context of developing countries. It was found that there are operational, structural and cultural limits to community participation in the TDP in many developing countries although they do not equally exist in every tourist destination. Moreover, while these limits tend to exhibit higher intensity and greater persistence in the developing world than in the developed world, they appear to be a reflection of prevailing socio-political, economic and cultural structure in many developing countries. On the other hand, it was also found that although these limitations may vary over time according to types, scale and levels of tourism development, the market served, and cultural attributes of local communities, forms and scale of tourism developed are beyond the control of local communities. It concludes that formulating and implementing the participatory tourism development approach requires a total change in socio-political, legal, administrative and economic structure of many developing countries, for which hard political choices and logical decisions based on cumbersome social, economic and environmental trade-offs are sine qua non alongside deliberate help, collaboration and co-operation of major international donor agencies, NGOs, international tour operators and multinational companies. 相似文献
3.
This study was designed to explore the nature of environmental performance of tourism accommodations in Goreme Historical National Park which is in the UNESCO World Heritage List. The data were collected from 73 accommodation managers by using survey questionnaire that included 39 environmental performance indicators. Findings show that tourism accommodations have low performance on energy efficiency, water conservation, responsible waste management, communication, environmental training, the environmental awareness, necessary knowledge about and interest in the environmental protection and environmental policy. The accommodations need to have environmentally sensitive, concerned and knowledgeable managerial staff in order to preserve ecological integrity in protected areas. 相似文献
4.
Using a dynamic panel data approach, we estimate the impact of the political and institutional factors on inflation. Estimation results show that a lower degree of political instability generates lower inflation only for developed and low-inflation countries. However, when political freedom is taken into account, political instability appears to be influential on inflation also for developing countries and turns out to be significant only for high-inflation countries. Such findings emphasize the inflation-reducing effects of political stability depending on democratic political structure. 相似文献
5.
Cevat Tosun S. Pinar Temizkan Dallen J. Timothy Alan Fyall 《International Journal of Tourism Research》2007,9(2):87-102
This paper examines tourists' perceived satisfaction with local shopping culture, staff service quality, product value and reliability, physical features of shops, payment methods, and other shopping and shop attributes with special reference to the region of Cappadocia, Turkey. A survey questionnaire was designed and conducted with tourists visiting the region on a guided tour. It was found that the respondents recorded different levels of satisfaction with various attributes of shops and shopping. Based on the research results, it is suggested that providing a higher level of shopping experience for tourists and increasing the contribution of shopping to the regional economy requires supporting indigenous local people via various fiscal and educational instruments to continue producing and retailing authentic handicrafts and souvenir goods. It is believed that this not only is necessary for the achievement of higher levels of tourist satisfaction and greater economic benefits for the local economy but also for achieving the ultimate goal of sustained and sustainable tourism development. Copyright © 2007 John Wiley & Sons, Ltd. 相似文献
6.
Genetically modified organisms (GMOs) have been a controversial issue in the European Union (EU). A growing number of member states and regions within the member states oppose the EU’s agro-biotechnology policy, resulting in a complex multi-level structure of policy-making. This study is interested in the regional opposition to GMOs and scrutinises the determinants of membership in the European Network of GMO-free Regions. In terms of theory, this study builds on the literature of policy diffusion. For the analytical purpose, we distinguish among four diffusion mechanisms: learning from earlier adopters, economic competition among proximate regions, imitation of economically powerful regions and deviation from national law. Our research questions are the following: How has membership developed since the foundation of the network? Which mechanisms explain the diffusion patterns observed? The empirical findings show that membership in the network has grown substantially between 2003 and 2014, which supports the general expectation that there is a diffusion of GMO-free regions. Yet, most new member regions are located in the same member states as the regions that founded the network. In other words, what is observed is intra-country diffusion rather than inter-country diffusion. The empirical findings provide support for the importance of learning from earlier adopters for the growing of the European Network of GMO-free Regions. 相似文献
7.
Onur Kemal Tosun 《Financial Management》2016,45(4):953-979
Firms simultaneously choose both their capital and their executive compensation structure. Using the Internal Revenue Code 162(m) tax law as an exogenous shock to compensation structure in a natural experiment setting, I identify firm leverage changes as a result of chief executive officer (CEO) option compensation changes. The evidence provides strong support for debt agency theory. Firms appear to decrease leverage when CEOs are paid with more options and when CEO options become a higher percentage of future cash flows. The findings are robust to controlling for corporate governance and convertible debt. 相似文献
8.
Onur Kemal Tosun 《Review of Quantitative Finance and Accounting》2017,49(3):697-726
I propose an explanation for investment decisions by socially responsible investment funds (SRI) on the firms with higher corporate social responsibility (CSR). Different from the previous literature, I use a unique and comprehensive measure that considers both firm CSR ratings and fund CSR perception. I show SRI mutual funds increase their ownership about 15 % for one unit increase in the firm CSR score when those funds are highly sensitive to CSR. This finding is more pronounced for employee relations and society areas of CSR. The results also hold for a broader range of mutual funds. While industry concentration does not have influence on the fund investment, SRI funds particularly choose socially responsible firms operating in construction, transportation, personal services, and financial sector. I show the funds with CSR sensitivity underperform the market in general and fail to improve their portfolio performance after they invest in the firms with high CSR. 相似文献
9.
Sohrab Abizadeh Mehmet Serkan Tosun 《The journal of international trade & economic development》2013,22(3):383-399
Abstract This paper examines the effect of trade openness on the productivity of skilled and unskilled labor in a group of 36 developing countries using panel data and fixed effect approach. We have developed and utilized an empirical model that readily lends itself to testing the hypothesis posed. Our results support the hypothesis that trade openness has a positive and significant impact on labor productivity for both skilled and unskilled labor in the sample countries. We also observe that the beneficial effect of trade openness is relatively stronger for the skilled labor than the unskilled labor. We conclude that contrary to the claim made by Mayda and Rodrik (2001), skilled workers in developing countries may oppose protectionism. When adjusting for the purchasing power parity, the impact of trade openness on labor productivity, although positive and significant, is not as pronounced as it is for other definitions of openness. 相似文献
10.
Research on effectiveness of technology transfer in technology alliances: evidence from Turkish SMEs
Ayşe Günsel Mariana Dodourova Cevat Gerni 《Technology Analysis & Strategic Management》2019,31(3):279-291
Many SMEs homed in newly industrialised countries are successful international players despite limited technological infrastructure and R&D resources. This study bridges a gap in the extant literature by examining the relationships between characteristics of partnership relationships, knowledge sharing and the effectiveness of technology transfer in partnerships between SMEs in developing countries and firms from developed countries. By studying data from Turkish SMEs and using partial least squares structural equation modelling, we find that explicit knowledge sharing forms the basis of technology transfer. Moreover, our findings demonstrate that explicit knowledge sharing is strongly contingent upon formalised technical support while trust and technical support seemed to be important antecedents of tacit knowledge sharing. 相似文献