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Author: Scott Cawood
Publisher: Davies-Black Publishing
ISBN: 9780891061960
Category : Business & Economics
Languages : en
Pages : 274
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Book Description
Build the bottom line in your business: engaged people = enriched profits
Author: Scott Cawood
Publisher: Davies-Black Publishing
ISBN: 9780891061960
Category : Business & Economics
Languages : en
Pages : 274
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Book Description
Build the bottom line in your business: engaged people = enriched profits
Author: Sebastian Beer
Publisher: International Monetary Fund
ISBN: 1513528327
Category : Business & Economics
Languages : en
Pages : 51
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Book Description
Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ profit across countries on some formulaic basis. They have recently and rapidly come to prominence in policy discussions, yet almost nothing is known about their impact on revenue, investment and efficiency. This paper explores these issues, conceptually and empirically. It finds residual profits to be substantial, but concentrated in a relatively few MNEs, headquartered in few countries. The impact on tax revenue of reallocating excess profits under RPA, while adverse for investment hubs, appears beneficial for lower income countries even when the formula allocates by destination-based sales. The impact on investment incentives is ambiguous and specific both to countries and MNE groups; only if the rate of tax on routine profits is low does aggregate efficiency seem likely to increase.
Author: Michael P. Devereux
Publisher: Oxford University Press
ISBN: 0198808062
Category : Business & Economics
Languages : en
Pages : 401
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Book Description
1:Introduction 2:Key issues in taxing profit 3:The current international tax system 4:Fundamental reform options 5:Basic choices in considering reform 6:Residual profit allocation by income 7:Destination-based cash flow taxation.
Author: Guido Candela
Publisher: Springer Science & Business Media
ISBN: 3642208746
Category : Business & Economics
Languages : en
Pages : 626
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Book Description
The book aims at providing an overview of the main economic issues related to tourism activities. While tourism is an important sector, contributing to more than 10% of the European Union’s GDP, research and teaching at the university level has only recently grown to a considerable level, and the field still lacks a firm research methodology. This book approaches tourism economics as an applied field of study in which tourism markets are represented as imperfect markets, with asymmetric and incomplete information among agents, bounded rationality, and with a strong presence of externalities and public goods. The economic issues studied in the book are approached both intuitively, largely using examples and case studies, and formally, with mathematical formalizations in text boxes.
Author: Eric Laws
Publisher: CABI
ISBN: 1845937945
Category : Business & Economics
Languages : en
Pages : 236
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Book Description
This book examines the political order and the issues, processes and approaches in applying governance insights to tourist destinations. The book consists of 16 chapters presented in three parts. Part I introduces the reader to the issues and considerations of tourist destination governance. The four chapters in this part address the diversity of questions of relevance around regional destination development, community involvement, responsiveness and future outcomes of governance in the context of tourism. This includes an exploration of a variety of challenges regarding governance in emerging tourist destinations within the Greater Mekong in Asia, the conflicts in governance within a regional community in Scotland which has had a long history of golf tourism, the development of a typology of issues and pressures that affect tourist destination governance and the role of knowledge in good governance for tourist destinations. Part II explores the complexities and considerations of decision making and the significant role it plays in its specific relevance to tourist destination governance and tourism development within regional communities. In acknowledging that tourist destination development may involve contentious, complicated and arduous processes, this part recognizes that decision making has a prominent role to play in achieving effectiveness in governance. The three chapters in this part examine tourist destination decision making during times of crisis in Thailand, stakeholder roles in governance and decision making for a wildlife tour in Tonga, and the utilization of community involvement and empowerment as keys to success in regional tourist destinations. Part III provides further understanding regarding the approaches and solutions of tourist destination governance. This includes aspects of structural change, community engagement, networks and collaborations in the context of destinations. The five chapters in this part include the exploration of a process of governance change within a broader mountain tourist destination in Switzerland, utilizing effective networks as assistance to governance in destinations, community-based tourism governance solutions in a case study in Thailand and insights from complexity, network and stakeholder theories as approaches, including an understanding of a micro-macro context of tourist destination governance at its local/regional and national level. The concluding chapter examines the theory and methodology of governance studies, provide insights for tourist destination managers and researchers, and identify opportunities for further research into destination governance issues. This chapter discusses the application of governance concepts to other countries' governance and issues of conceptual importance, such as the need for ideology in the discussion of governance. This raises the question: does good governance of a tourist destination have to be based on democratic principles? Finally, the chapter looks at the concept of governance effectiveness.
Author: Mr. Shafik Hebous
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 37
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Book Description
This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be designed as an efficient tax only falling on economic rent, like an allowance for corporate capital, and drawing some parallels with current proposals for reforming multinationals’ taxation. EPTs can be permanent or temporary as an add-on to the corporate income tax to support revenue during an adverse shock episode. The latter reflects experiences with EPTs during and after the World Wars. Different from that era, though, profit shifting is now a challenge. Estimation using firm-level data suggest that, at present, locations of excess profit across countries are consistent with profit shifting practices by multinationals. Destination-based EPTs can address this concern. Estimates suggest that a 10 percent EPT on the globally consolidated accounts of multinationals (on top of the current corporate income tax), with the EPT base being allocated using sales, raises global revenue by 16 percent of corporate income tax revenues. The analysis suggests that international coordination would be desirable to mitigate the risks of profit shifting and tax competition. Eventually, EPTs could mark an evolution of corporate taxation toward a non-distortionary rent tax.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 2014
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Book Description
Author: United States. Congress. House. Committee on Small Business
Publisher:
ISBN:
Category : Competition, Unfair
Languages : en
Pages : 610
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Book Description
Author: Ford Lumban Gaol
Publisher: CRC Press
ISBN: 1351372521
Category : Business & Economics
Languages : en
Pages : 299
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Book Description
The 2017 Fifth International Conference on Management and Technology in Knowledge, Service, Tourism & Hospitality (SERVE 2017) was held on 21-22 October 2017 and on 30 November 2017, in Bali, Indonesia and at the Financial University under the Government of the Russian Federation, Moscow, Russia. The theme of the conference was "Financial and Economic Tools Used in the World Hospitality Industry". Conference contributions dealt with various interdisciplinary research topics, particularly in the fields of social sciences, economics, business, management, education, and finance. Through this conference proceedings volume, we propose to launch a renewed discussion of how financial and economic tools can be used in the world hospitality, service, and tourism industries. The purpose of this volume is to develop new theoretical and empirical knowledge that explores the possibilities of developing tourism, hospitality, service industries in sharing economy. These proceedings should be of interest to academics and professionals in the wider field of social sciences, including disciplines such as education, psychology, tourism and knowledge management.
Author: Donald Getz
Publisher: Routledge
ISBN: 1317481615
Category : Business & Economics
Languages : en
Pages : 535
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Book Description
Event Studies is the only book devoted to developing knowledge and theory about planned events. It focuses on event planning and management, outcomes, the experience of events and the meanings attached to them, the dynamic processes shaping events and why people attend them. This title draws from a large number of foundation disciplines and closely related professional fields, to foster interdisciplinary theory focused on planned events. It brings together important discourses on events including event management, event tourism, and the study of events within various disciplines that are able to shed light on the roles, importance and impacts of events in society and culture. New to this edition: New sections on social and intangible influences, consumer psychology and legal environment, planning and policy framework to reflect recent developments in the field Extended coverage of philosophy and research methods and how they can best be used in event studies; social media as a marketing tool; and the class and cultural influences of events New and additional case studies throughout the book from a wide range of international events Companion website to include PowerPoint slides and updated Instructor’s Manual including suggested lecture outlines and sequence, quizzes per chapter and essay questions.
