99 resultados para gift taxes

em Deakin Research Online - Australia


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Many countries promote tourism as a device for earning foreign exchange and promoting domestic welfare and growth. In all these countries the non-traded goods (internationally not traded) are consumed by both domestic residents and tourists. It is well known that the relative price of non-traded goods and services is determined in the local market – hence the tourist demand results in monopoly power in trade for the host country. We use a very simple two-country model to demonstrate the specific nature of the offer curve and the trade equilibrium and the difficulties of taxation.

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Gift Wrapping is part of a valued ritual of giving that is important culturally, socially and economically. Consumer researchers have studied the process and meanings of gift giving with little consideration for the gift wrapping. The way a gift is wrapped involves a complex range of decisions and meanings. Building on existing literature we propose a model based on existing models of the gift giving process. Our model is based on value, context, relationship, and appropriateness of consumption as perceived by the donor.

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This study investigates motives for gift giving by young males on Valentine's Day and advances previous research on this ritual by controlling for the giving context (occasion and relationship). The study is consistent with previous work by Goodwin et al. (1990) which found that motivations based on obligation, self-interest and altruism do indeed exist. More significantly, however, this study points to the finding that individual motivations for the gift-giving ritual on Valentine's Day may be more intricately intertwined and have deeper manifestations in the perceived social power relationship between the genders. The study recommends that marketers delve beyond the immediate horizon of individual motivations and become even more acutely aware of the 'intrinsic social power messages' that arise from the conjoint influences of motivations. This would have great potential for marketing even more meaningful gift products to both givers and receivers.

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The pressure to wrap a gift can cause anxiety for the giver. At Christmas, many shopping centres have gift wrap stalls to assist their customers with the wrapping. In this paper we explore the purpose of a gift wrap stall and the role it plays in Christmas gift shopping. Data were collected through observation as it allowed insights into the phenomena that could not otherwise be obtained. Findings include the nature of a gift wrap stall, the mood surrounding the gift wrap stall, the types of gifts wrapped, the level of decision making involved, the role of the staff and issues relating to trust, the waiting times for gift wrapping, the giver’s gift wrap skills, and enquiries into the gift wrap service. This research makes an insightful contribution to a novel topic in the field of consumer behaviour as it allows us to better understand gift wrapping and its role in gift exchange.

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Objective : To examine the effects, by income group, of targeted food taxes and subsidies on nutrition, health and expenditure in the UK.

Methods : A model based on consumption data and demand elasticity was constructed to predict the effects of four food taxation-subsidy regimens. Resulting changes in demand, expenditure, nutrition, cardiovascular disease (CVD) and cancer mortality were estimated.

Data : Expenditure data were taken from the Expenditure and Food Survey; estimates of price elasticities of demand for food were taken from a report based on the National Food Survey 1988–2000. Estimates of effect on CVD and cancer mortality of changing fat, salt, fruit and vegetable intake were taken from previous meta-analyses.

Results : (i) Taxing principal sources of dietary saturated fat is unlikely to reduce cardiovascular disease (CVD) or cancer mortality. (ii) Taxing ‘less healthy’ foods (defined by the WXYfm nutrient profiling model) could increase CVD and cancer deaths by 35–1300 yearly. (iii) Taxing ‘less healthy’ foods and subsidising fruits and vegetables by 17.5% could avert up to 2900 CVD and cancer deaths yearly. (iv) Taxing ‘less healthy’ foods and using all tax revenue to subsidize fruits and vegetables could avert up to 6400 CVD and cancer deaths yearly. Few obesity-related CVD deaths are averted by any of the regimens. All four regimens would be economically regressive and positive health effects will not necessarily be greater in lower-income groups where the need for dietary improvement is higher.

Conclusions : A targeted food tax combined with the appropriate subsidy on fruits and vegetables could reduce deaths from CVD and cancer.

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This paper aims to explore and discuss the expectations surrounding the decision to wrap a gift. Gift wrapping can enable an object to be turned into a gift through the development of meaning that symbolises it as a gift. There are two key expectations surrounding the use of gift wrapping. The first expectation is that receivers prefer gifts to be wrapped and the second expectation is that the gift meets individual and social expectations of what a gift should look like. Data was gathered using three qualitative techniques; observation, interviews and projective workshops. These initial findings form part of a larger research study into gift wrapping.

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The Exhibition was held as a part of  Melbourne Writers Festival, 2008

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This thesis explores the different readings of sublimation offered by Jacques Lacan and Melanie Klein from the perspective of clinical work and with an emphasis on clinical cases. The distinction Lacan draws between maternal and feminine jouissance is pivotal in explaining the differences in their work.