Steuerpolitik und Wirtschaftswachstum

The design of the tax system matters for economic growth. During times of economic crisis, tax instruments such as temporary tax cuts can be used to soften adverse effects on the economy by stimulating private and corporate spending. However, empirical evidence suggests that the overall impact of short term tax policies is limited. In the long run, the structure of the tax system is essential to building up an investment friendly and innovation-stimulating environment, which will promote sustainable economic growth.     

Cause-related marketing 2.0: Connection,collaboration and commitment

The article aims to explore and revise cause-related marketing (CRM) in light of an emerging concept of the market and the roles assigned to companies and consumers in marketing communication processes. Based on a dialogical reflexive approach to case studies, we take our point of departure in theoretically identifying key CRM constituents and their interrelations, and we show how current theories within CRM build upon axioms of a traditional firm-centric view on value creation and fail to meet the challenges of new market structures and relations. This tension of axioms provides a point of direction for introducing the Pepsi Refresh Project as a case illustration of an alternative CRM practice that redefines CRM from company-driven to community-driven – and points towards relocating CRM from an overt to a covert brand and marketing communication strategy. CRM becomes a joint value- and identity-constructing practice transforming consumer criticism into brand involvement and community commitment. By reflexively merging theoretical and case insights, the contribution of the article lies in the revisiting of existing CRM theories in the context of connected, critical and empowered consumers and the subsequent outlining of what we suggest to be CRM 2.0.     

Fijian culture and the environment: a focus on the ecological and social interconnectedness of tourism development

Understanding the complex and adaptive nature of Pacific Island communities is a growing yet relatively unexplored area in the context of tourism development. Taking an ethnographic research approach, this study examines how over 40 years of tourism development have led to complex and multi-scale changes within an Indigenous Fijian village. The study establishes that tourism development has brought a range of ecological shifts that have, over time, spurred far-reaching changes within the embedded sociocultural constructs of the community. The development of the Naviti Resort, a water catchment dam, a causeway and a man-made island have created substantial changes in totemic associations, livelihood approaches, and traditional knowledge structures within Vatuolalai village. The emergence of internal adaptive cycles, and new behaviours, practices and values that redefine the cultural landscape will be discussed. This paper demonstrates the interconnectivity of nature, society and culture within Indigenous communal systems and asserts that ecological changes introduced in one part of a community stimulate complex, non-linear responses in other elements of the socio-ecological system of a Fijian village.     

Urban air pollution in China: destination image and risk perceptions

Inbound tourist arrivals into China have been declining in recent years, possibly in response to increasing levels of urban air pollution. To examine Westerners’ contemporary views on China as a travel destination, with a particular focus on air pollution, this research surveyed 600 US and Australian residents. An online panel survey collected data on cognitive and affective destination image, cognitive and affective risk perceptions, intention to visit China and key demographic variables. The findings show that, while China's cognitive image attributes were perceived positively, potential travellers expressed negative views about travel risks in China in general and about air quality in particular. Importantly, feelings towards the risk of air quality had a significant negative impact on destination image as well as intention to visit China. The research contributes to theory by highlighting the importance of considering affective risk perceptions in destination image studies. While some market segments seemed less sensitive to air pollution than others, this paper concludes that unless China proactively addresses the problem of air pollution, for example by seeking to stimulate positive feelings, international arrivals may continue to be compromised.     

Employment Growth Determinants in New Firms in Eastern Germany

The unification of both Germanies and the introduction of the market economy in eastern Germany came as a shock to existing firms and led to an enormous boom in the establishment of new firms. The first section of this paper shows that during the period under observation (January 1991--June 1995) the number of firms nearly doubled and in 1995, nearly 50% of all jobs were to be found in firms established after 1991. Shortly after unification, a kind of "start- window" existed during which the conditions for establishment, growth and survival of firms were extraordinarily good. The next section deals with the determinates of the growth of these newly founded firms. Most determinants have been selected on the basis of the most recent studies by Brüderl, Preisendörfer and Ziegler (1996), and Storey (1994). The analysis included not only establishment characteristics but also strategic factors such as the technological status of the establishment, the proportion of sales in interregional markets, and a corporate competitive strategy indicator. A comparison of these results with other studies shows that the determinants that affect employment growth in new firms in eastern German are apparently the same as in western Germany and Britain, albeit to different extents.