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Article
Publication date: 1 March 2004

Gabriela S. Wolfson and Merl M. Hackbart

Using data obtained from the National Conference of State Legislatures (NCSL), we investigate modifications in state tax codes to determine their characteristics, the apparent…

Abstract

Using data obtained from the National Conference of State Legislatures (NCSL), we investigate modifications in state tax codes to determine their characteristics, the apparent trends of state tax reform, and whether changes constituted comprehensive reform or mere incremental adjustments to existing tax structures. Based on the data, we find that few states achieved comprehensive tax reform in the 1990s despite the fiscal surplus that provided an environment conducive to widespread change. Moreover, we find that a significant number of changes that were enacted in the 1990s involved increases or decreases in state tax revenue that were ultimately tied to economic cycles. We suggest that adequacy in state tax collections may be the most common tax principle adhered to with regard to changes in tax structure. We also conclude that reform efforts in the 1990s were most successful when approached in an incremental fashion in the absence of a significant precipitating reform driver.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 25 February 2019

Hugo Guyader, Mikael Ottosson, Per Frankelius and Lars Witell

The purpose of this paper is to improve the understanding of green service. In particular, the focus is on identifying homopathic and heteropathic resource integration processes…

1134

Abstract

Purpose

The purpose of this paper is to improve the understanding of green service. In particular, the focus is on identifying homopathic and heteropathic resource integration processes that preserve or increase the resourceness of the natural ecosystem.

Design/methodology/approach

Through an extensive multiple case study involving ten service providers from diverse sectors based on a substantial number of interviews, detailed accounts of green service are provided.

Findings

Six resource integration processes were identified: reducing, recirculating, recycling, redistributing, reframing and renewing. While four of these processes are based on homopathic resource integration, both reframing and renewing are based on heteropathic resource integration. While homopathic processes historically constitute a green service by mitigating the impact of consumption on the environment, heteropathic resource integration increases the resourceness of the natural ecosystem through emergent processes and the (re)creation of natural resources.

Research limitations/implications

The present study breaks away from the paradigm that “green service” is about reducing the negative environmental impact of existing services, toward providing a green service that expands biological diversity and other natural resources.

Originality/value

Transformative service research on environmental sustainability is still in its infancy. The present study contributes through conceptualizing green service, redefining existing resource integration processes (reducing, recirculating, recycling) and identifying new resource integration processes (redistributing, reframing, renewing).

Details

Journal of Service Management, vol. 31 no. 4
Type: Research Article
ISSN: 1757-5818

Keywords

Article
Publication date: 5 July 2021

Yi-An Chen and Chun Liang Chen

The purpose of this study is to explore how creative-cultural hotels can achieve sustainable service design through the development of a holistic conceptual framework.

1820

Abstract

Purpose

The purpose of this study is to explore how creative-cultural hotels can achieve sustainable service design through the development of a holistic conceptual framework.

Design/methodology/approach

The authors created this framework using a qualitative exploratory multi-case study of four creative-cultural hotels in Taiwan. The framework comprises strategic, organizational and interface levels to describe the design process and implementation of service offerings that co-create value within a multifaceted network of actors.

Findings

The findings of this study show that incorporating local arts and culture into sustainable service design can generate unique value and experiences for customers. From the perspective of sustainable development, these hotels seek to add value by using local creative and cultural resources to ensure that they have a sound commercial base from which to showcase their cultural features. As such, this study recommends that the hotel industry shift its focus to a paradigm that provides a strategic and sustainability-framed vision to create value for society while protecting local natural and cultural resources.

Originality/value

This multilevel model reframes the development of customer value constellations through a holistic understanding of user experience, eco-design practice, service encounters aligned with user touchpoints and front-line employee capabilities. To integrate the perspectives of both service providers and their customers, the proposed model embeds these stakeholders within a single model through the vehicle of local value co-creation. This holistic framework can assist in designing sustainable service within the hospitality industry to deliver better services and customer experiences. The findings provide an illustration of how the proposed multilevel sustainable-development-oriented service design framework can serve as a useful tool in guiding hotels toward corporate sustainability.

Details

Chinese Management Studies, vol. 16 no. 1
Type: Research Article
ISSN: 1750-614X

Keywords

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