Search results

The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.

The empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.

The estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary home tax rate increases. Specifically, an increase of 1‰ in the property tax rate differentials is accompanied by an increase of six marital separations and four divorces per 1,000 inhabitants.

The main limitation of the analysis is that the strategic behavior of the married couple is inferred from econometric analysis with data aggregated at the municipal level. To investigate this phenomenon more precisely, it would be useful to have individual data collected by surveys on strategic divorce decisions due to property tax incentives.

This study contributes to the scant existing literature on the tax incentives for strategic divorce. It is the first study to empirically investigate the effects of property tax on separation and divorce decisions by investigating the Italian context. In Italy, a property tax was introduced in 1993, encouraging “false” divorces by spouses with a second home since the tax on the secondary home was set at a rate higher than that on the primary residence. Moreover, there were no tax deductions and no additional tax breaks on the secondary home, while they were established on the primary one. Higher property taxes and the absence of tax breaks on the secondary home may have encouraged a strategic behavior whereby many married couples filed for false separation and divorce in order to recover part of property tax rebates.

The purpose of this paper is to propose drivers that may impact the development of solo tourism in the near future.

This paper identifies and briefly examines four key factors that, it is suggested, will be significant in solo tourism in the near future.

It is proposed that future solo tourism will be increasingly fragmented based on the desires, living circumstances and motivations of the individual. A key element will be the level of solitude or controlled or uncontrolled companionship that the individual desires. Three possible personas of the future solo tourist are highlighted.

Solo tourism is currently underresearched, and this paper provides a starting point in looking specifically at the varying motivations and behaviours of the solo tourist.

This is an opinion piece on the practice of early child marriage in Iran, with a brief review of the causes and consequences of this practice. This piece critically looks at the blanket policies, such as minimum age at marriage, that criminalise early child marriage and discusses why such policies may do more harm than good when they are not compatible with the social norms of the societies in which they are implemented.

Families represent a large and growing market for the tourism industry. Family tourism is driven by the increasing importance placed on promoting family togetherness, keeping family bonds alive and creating family memories. Predictions for the future of family travel are shaped by changes in demography and social structures. With global mobility families are increasingly geographically dispersed and new family markets are emerging. The purpose of this paper is to discuss the trends that shape the understanding of families and family tourism.

This paper examines ten trends that the authors as experts in the field identify of importance and significance for the future of family tourism.

What emerges is that the future of family tourism lies in capturing the increasing heterogeneity, fluidity and mobility of the family market.

The paper contributes to the understanding about the changes taking place in family tourism and what it means to the tourism industry in the future.

Japan is home to a relatively conservative and group-oriented culture in which social expectations can exert powerful pressure to conform to traditional patterns of behaviour. This includes gender norms, which have long been based around the common stereotypes of men as breadwinners and women as housewives. Social liberalisation and economic change in the late 20th century saw these patterns change as more women entered the workforce and, despite Japan's dismal standing in global equality rankings, began to make inroads into some positions of political and corporate leadership. Yet, the way in which women are treated by men is shaped not only by female gender norms but also by the social factors that determine male patterns of behaviour. This chapter considers how Japan's male gender norms, particularly the focus on man as economic labourers rather than active members of the family unit, have damaged many men's ability to connect, on an emotional level, with the women in their lives. It looks at the issue of misogyny; what is known as the Lolita Complex; the growing trend of herbivore men; and the concept of Ikumen, men who are active within the family. While some of these patterns of behaviour can be harmful – for women on the individual level, and for Japan as a whole, on the social level – there are some trends which suggest that gender norms in Japan can be directed in a manner which will allow for much healthier emotional relationships to develop between the genders in a manner that will help build a society that is more cognisant of and attentive to the needs of women.