Forthcoming articles

 


International Journal of Revenue Management

 

These articles have been peer-reviewed and accepted for publication in IJRM, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

 

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International Journal of Revenue Management (2 papers in press)

 

Regular Issues

 

  • Adoption of E-Filing: The U.S. Journey   Order a copy of this article
    by Shuming Bai, Kai Koong, Fan Wu, Jay Bhuyan 
    Abstract: In 2008, the United States Congress was hoping to have 80 percent of all tax returns filed electronically for the 2007 tax year. This original deadline was extended to 2012 because only 69 percent of the total tax returns were in the form of electronic filings. Using time series analysis covering the period 2005 to 2016, this study reports on the advancements of electronic tax filings in the United States. Compared to prior studies, the good news is that individual tax returns filed electronically have reached the targeted goal of 80 percent in 2012. Second, overall trends indicate continued steady progress, both in the volume of total e-file returns received and the associated share of tax returns filed electronically over the sample period. Third, even though the total e-file rate has monotonically been increasing over the years, it still falls short of the target of 80 percent as of Calendar Year of 2016. Fourth, individual e-file returns generate the vast majority of total e-file returns while business and tax-exempt e-file constitutes less than 15 percent of the total, and the focus should be on the latter to push for the e-filing target. Fifth, employment tax e-file comprises more than half of the total business e-file, yet it has the lowest e-filing rate due to few mandates. Finally, to reach Congress composite 80 percent e-filing goal, several strategies and recommendations are proposed.
    Keywords: Adoption; Businesses; Individuals; Electronic Filing; Tax Returns; United States.

  • Utility Function for Airline Travel in Nepal and Its Comparison with India   Order a copy of this article
    by Sumeetha Natesan, Chhaya Singh, Goutam Dutta 
    Abstract: The competition in the airline market provides an airline passenger with ample open choices to evaluate before finalizing a travel decision. The final travel decision is an outcome of a consideration of multiple parameters. In the last decade, Nepal has witnessed impressive growth in international and domestic air traffic, which in turn has led to a growth in tourism in Nepal. It has, therefore, become crucial for competing airlines in Nepal to monitor their services and align the same with respect to airline passengers preferences. We study the domestic airline travel in Nepal to create a utility function for it and compare the performance of one airline with other competing airlines. The model is based on the logarithmic goal programming model and multiple criteria decision making. This development also provides a unique opportunity to compare utility functions for airline travel across India and Nepal, two neighbouring countries with different socio-economical set-ups.
    Keywords: Utility function; Multiple-Criteria Decision Making; Goal Programming Model; Revenue management.