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Consumer Decision Making As A Basis For Destination Selection: An Empirical Study Of German Tourists In Ireland, Ann Conway
Masters
The primary objective of this research was to explore the criteria that came into ply when a tourist judges one area over another. It examined the relative importance of tourist attributes in contributing to the attractiveness of a travel destination. This research is a study of over 1,000 German tourists to Ireland, having purchased and experienced the tourism product. Extensive review of consumer behaviour literature on theorists such as Schiffman and Kanuk (19940, Engel et al (1995), Lewis (1984 and 1987), Mowen (1995) and Loudon and Della Bitta (1993) laid a basis for research into tourism literature. This resulted in …
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 …