Incluye: referencias bibliográficas e índice

Pt. I Private Enterprise -- ch. One Evolution of Business Models: From Hotel Rooms a la Carte to All-inclusives Floating and Fixed -- Growth of Tourism -- Hotel Trends -- General -- All-inclusive Trends -- Global and National -- Conclusion -- The Paradox of GDP and Employment -- ch. Two Tax Havens, Earnings Stripping and Transfer Pricing -- Tax Havens, Avoidance and Evasion -- Key Aggressive Tax Planning and Avoidance Mechanisms -- Havens, Holidays and Hospitality -- Conclusion -- Benchmarks and Service Bundles -- ch. Three The ET-MNE Barcelo Corporacion Empresarial (BCE) and its Ilk -- Barcelo Corporate Structure -- BCE and associated Playa Hotels & Resorts (PHR) -- Barcelo is Not Unique -- Conclusion -- Smoke and Mirrors -- pt. II Public Sector and Development. Tourism -- Silver Bullet or Sacred Cow? -- ch. Four Tourism Activity and Tax Revenues (Inflows) -- Why Cancun Makes for a Good Study -- Mexico's Duplex Tourism Geneses -- Cancun -- Imagings, Investment and Inaccuracies -- Public Policy and Public Investment -- Tourism Activity and Tax Revenues -- Tourism and Cancun's Municipal Revenues -- Tourism and Public Sector Governance -- Conclusion -- From Brilliance to Burden -- ch. Five Spending and Social Outcomes of Enclave Tourism -- Municipal Spending -- On itself -- Comparing Revenues and Expenditures to Outcomes -- Conclusion -- Euphoria versus Evidence -- ch. Six Tourism: Gaming the System -- Employment, Accountability and Productivity -- Gaming Employment -- Outsourcing and Pagadoras -- Gaming Transparency -- Accounting and Accountability -- Gaming Productivity -- Gross Domestic Product (GDP) -- Conclusion -- From Silver Bullet to Sacred Cow -- pt. III Governance and Social Responsibility: Private and Public -- ch. Seven Corporate Social Responsibility, Tax Planning and Transparency -- Corporate Governance (CG) versus Corporate Social Responsibility (CSR) -- Reporting On and Auditing of CSR and CG -- ET-MNEs' CSR and CG Results -- Conflicts from Barren CSR policies -- Sustainability, Tax Planning and Reputational Risks -- Conclusion -- Growing Risks -- ch. Eight Destination Public Sector Governance -- "Tax is State-building in Developing Countries" -- Public Sector Governance -- Conclusion -- The Goose and the Golden Egg -- Conclusion Emerging Economies and ET-MNEs: A Race to the Bottom -- The Enclave Tourism Industry -- ET-MNEs, Avoidance Mechanisms and Benchmarking -- ET-MNE Results -- Enclave Tourism and the Caribbean -- The Mexican Caribbean's Social Outcomes -- Gaming and Transparency -- Corporate Social Responsibility and Governance -- Public Sector Governance and Social Responsibility -- Tourism and Globalization.

"Cruise ship passengers and all-inclusive hotel-guests are increasing exponentially as these floating and fixed properties proliferate in size and number. This is especially true for developing economies that consider sun, sand and sea tourism as a form of growth."-- P. 4

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