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The purpose of this study is to explore the paranormal tourist experience on ghost tours, taking into account the participants’ perceptions and their prior knowledge of the paranormal, in order to determine the principal components of the future of paranormal tourist experience.

The study is divided into two phases. The first phase is based on participant observation during a ghost tour. The second phase is based on a previously published framework for paranormal tourism. It introduces a qualitative adaptation of the orchestra model to look in-depth at how experiences with paranormal tours might shape the future of tourism as a major subtype.

Paranormal tourism has external (situational-enchantment, historical, mystical, ghostly and unsolved mysteries) and internal (affective, cognitive, sensory, behavior and relationship) components that are inter-linked. Future paranormal tourist experiences (FPTEs) must be focused on enhancing these aspects in order to offer an immersive experience.

Consequently, this paper proposes the FPTE model.

The primary objective of this study is to consolidate the fragmented body of scholarly literature pertaining to developing entrepreneurial ecosystems, with the intent of determining prospective avenues of inquiry.

The analysis included a longitudinal distribution by category of journals with most recommendations, articles with most citations and the total number of recommendations. In addition, the authors presented a thorough explanation of the recommendations grouped by categories.

This study generated a framework that provides a comprehensive understanding of research on recommendations for the development of entrepreneurial ecosystems. The framework identified 74 recommendations in the fields of policy, support, culture, human capital, market and finance. The results indicated that the domain of recommendations for the entrepreneurial ecosystem is still in its infancy.

This study contributes to research on entrepreneurial ecosystems by focusing on recommendations for their development. The resulting framework can be used by policymakers to develop entrepreneurial ecosystems and by researchers in future studies.

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.