Purpose – The purpose of this paper is to be limited to provide an overall economic structure linked with a particular hospitality industry by identifying the economic structure of relations between the two hotel industries and other industries within a particular state in the USA....

The main characteristic of the French local tax system undoubtedly resides in a convoluted structure which impedes any progress in the development of tax competition between local authorities. On the contrary, recent legislative evolutions make obvious a trend of recentralization of the French...

Purpose – The purpose of this paper is to investigate the impact of corporate real estate (CRE) ownership on value creation for non‐financial French listed companies. Design/methodology/approach – Using a pool sample composed of SBF 250 companies over the period 1999‐2004, this paper...

Purpose – The purpose of this paper is to investigate whether energy efficiency is capitalized in rent and asset value on corporate real estate portfolio. This approach contributes to the research on “green buildings” by using hedonic regression modeling on a portfolio of existing...