Abstract: Using the National Taxation Survey data from 2009 to 2015, this paper takes the reform of "replacing business tax with value-added tax" (RBTVT) in China as a quasi-natural experiment to empirically explore the impact of the fiscal pressure caused by the turnover tax reduction on the...

The body of literature surrounding emotional labor, defined as service employees’ effort to manage their emotions to meet organizational goals (Hochschild, 1983; Morris & Feldman, 1996), exhibits a severe lack of studies examining intercultural service encounters (i.e., service episodes in which a...