Purpose Though many conceptual and empirical studies have been conducted on the servicescape, limited research has focused on how the COVID-19 pandemic has reshaped factors influencing the servicescape. This paper aims to propose an extension of Bitner’s original conceptualization, including...

The elasticity of taxable income (ETI) is a central parameter for tax policy debates. This paper shows that mean reversion prevents most estimators employed in the literature from obtaining consistent estimates of the ETI. A new method is proposed that will resolve inconsistency due to mean...