Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Failing To Make That Connection:An Analysis Of The Web Reservation Facility In The Top 50 International Hotel Chains, Patrick Horan, Peter O'Connor
Failing To Make That Connection:An Analysis Of The Web Reservation Facility In The Top 50 International Hotel Chains, Patrick Horan, Peter O'Connor
Conference papers
Consumers increasingly expect to be able to locate and book suitable hotel accommodation in a single seamless process over the World Wide Web. By assessing the facilities provided by the top 50 worldwide hotel companies, the current level of sophistication of hotel Web reservations facilities is established. Factors such as the provision of search facilities, on-line availability and rate quotations and security are examined. In addition, a comparison is made between the information obtained over the Web and that available through each company’s call centre in an attempt to assess the accuracy and credibility of data obtained through Web reservations …
Tourism: A Soft Touch For Increased Taxation, Frank Mcmahon
Tourism: A Soft Touch For Increased Taxation, Frank Mcmahon
Conference papers
This paper reviews the changes which are taking place internationally in the taxation of the tourism industry and the reasons why tourism is especially susceptible to increased taxation. It compares VAT rates in European countries and assesses the relationship between those rates and increases in international tourism receipts, concluding that there is not the direct, negative relationship which hotel associations frequently cited in their submissions to government. The canons of taxation, first devised by Adam Smith are applied to current tourism taxation: some distortions caused by taxation are identified. Finally, some topical taxation controversies are outlines, examples of positive taxation …