The aim of this paper is to study the possible change in the individual behaviour of the Spanish taxpayers about the willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two stages model is proposed to analyze which variables...

The analysis of the keys to competitiveness in the tourism sector has an unquestionable justification for its importance in the Spanish economy and its global growth prospects. The need for a better understanding of the keys to the competitiveness of the tourism firm is also fuelled by the...

The influx of people attending sport events involves creating wealth in the environment where they are held. To understand the impacts of these events on the host community, it is necessary to analyze the main explanatory variables in relation to models of buying behavior in tourism, so as to...

There is a general belief that the distribution of tourist activity in space does not respond to a random pattern, so having a thorough knowledge of said activity will require analyzing and understanding its distribution pattern. At the same time, the adequate planning of this sector requires...