Sun and sea tourism : fantasy and finance (of the all-inclusive industry) /

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Cruise ship passengers and all-inclusive hotel-guests are increasing exponentially as these floating and fixed properties proliferate in size and number. This is especially true for developing economies that consider sun, sand and sea tourism as a form of growth. Tightly integrated, multi-billion do...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Ambrosie, Linda M., 1958- (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Newcastle upon Tyne : Cambridge Scholars Publishing, 2015.
Temas:
Tourism > Developing countries.
Tourism > Taxation > Developing countries.
BUSINESS & ECONOMICS > Industries > General.
Tourism
Tourism > Taxation
Developing countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • pt. I Private Enterprise
  • ch. One Evolution of Business Models: From Hotel Rooms a la Carte to All-inclusives Floating and Fixed
  • Growth of Tourism
  • Hotel Trends
  • General
  • All-inclusive Trends
  • Global and National
  • Conclusion
  • The Paradox of GDP and Employment
  • ch. Two Tax Havens, Earnings Stripping and Transfer Pricing
  • Tax Havens, Avoidance and Evasion
  • Key Aggressive Tax Planning and Avoidance Mechanisms
  • Havens, Holidays and Hospitality
  • Conclusion
  • Benchmarks and Service Bundles
  • ch. Three The ET-MNE Barcelo Corporacion Empresarial (BCE) and its Ilk
  • Barcelo Corporate Structure
  • BCE and associated Playa Hotels & Resorts (PHR)
  • Barcelo is Not Unique
  • Conclusion
  • Smoke and Mirrors
  • pt. II Public Sector and Development. Tourism
  • Silver Bullet or Sacred Cow?
  • ch. Four Tourism Activity and Tax Revenues (Inflows)
  • Why Cancun Makes for a Good Study
  • Mexico's Duplex Tourism Geneses
  • Cancun
  • Imagings, Investment and Inaccuracies
  • Public Policy and Public Investment
  • Tourism Activity and Tax Revenues
  • Tourism and Cancun's Municipal Revenues
  • Tourism and Public Sector Governance
  • Conclusion
  • From Brilliance to Burden
  • ch. Five Spending and Social Outcomes of Enclave Tourism
  • Municipal Spending
  • On itself
  • Comparing Revenues and Expenditures to Outcomes
  • Conclusion
  • Euphoria versus Evidence
  • ch. Six Tourism: Gaming the System
  • Employment, Accountability and Productivity
  • Gaming Employment
  • Outsourcing and Pagadoras
  • Gaming Transparency
  • Accounting and Accountability
  • Gaming Productivity
  • Gross Domestic Product (GDP)
  • Conclusion
  • From Silver Bullet to Sacred Cow
  • pt. III Governance and Social Responsibility: Private and Public
  • ch. Seven Corporate Social Responsibility, Tax Planning and Transparency
  • Corporate Governance (CG) versus Corporate Social Responsibility (CSR)
  • Reporting On and Auditing of CSR and CG
  • ET-MNEs' CSR and CG Results
  • Conflicts from Barren CSR policies
  • Sustainability, Tax Planning and Reputational Risks
  • Conclusion
  • Growing Risks
  • ch. Eight Destination Public Sector Governance
  • "Tax is State-building in Developing Countries"
  • Public Sector Governance
  • Conclusion
  • The Goose and the Golden Egg
  • Conclusion Emerging Economies and ET-MNEs: A Race to the Bottom
  • The Enclave Tourism Industry
  • ET-MNEs, Avoidance Mechanisms and Benchmarking
  • ET-MNE Results
  • Enclave Tourism and the Caribbean
  • The Mexican Caribbean's Social Outcomes
  • Gaming and Transparency
  • Corporate Social Responsibility and Governance
  • Public Sector Governance and Social Responsibility
  • Tourism and Globalization.

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