Forthcoming articles

International Journal of Revenue Management

International Journal of Revenue Management (IJRM)

These articles have been peer-reviewed and accepted for publication 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 Articles will not be published until the final proofs are validated by their authors.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 (7 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.
    DOI: 10.1504/IJRM.2019.10019731
  • Optimization of NGL Rail Car Distribution   Order a copy of this article
    by Robert A. Russell, Chris Cox 
    Abstract: In this paper we address the optimization of a rail-car natural gas liquids distribution and sales revenue supply chain. A network based goal programming model is used to allocate rail cars to deliver contracted supply quantities from supply plants to regional demand terminals with different product prices. The planning horizon is one year broken down into months and includes futures prices of NGL products. The model incorporates terminal storage capacities, potential demurrage and detention constraints, and inventory carrying costs. The model integrates the distribution and transportation aspects of the problem. Results are reported for a Fortune 500 NGL company.
    Keywords: NGL distribution; goal programming; future prices.

    by Antonio Focacci 
    Abstract: Generally labeled by the term financializa
    Keywords: financialization; oil prices; multibreakpoint analysis; Granger-causality; revenue management.

  • The significance of competitive pricing and revenue management in the camping industry   Order a copy of this article
    by Katarina Poldrugovac, Sandra Janković, Milena Peršić 
    Abstract: Currently, the camping industry is responsive to the pricing performance of their competitors. When considering the pricing strategies of the campsite business, competitors should be taken into account as an important factor. The purpose of this research is to assess the possibilities of competitive pricing in the camping industry and examine the effect of competitor pricing levels on relative campsite revenue, to define whether raising or lowering prices relative to the competition contributes more to performance. The paper explores the relationship between pricing strategy and the average percentage difference in revenue per available capacity and occupancy for 32 campsites, relative to their competitive sets, over a period of three years. The result shows that lowering the prices will give campsites higher occupancy rates but consequently lower performance measured by revenue per available capacity.
    Keywords: revenue management; competitive pricing; pricing strategy; camping business; revenue per available capacity (RevPAC); occupancy; benchmarking.

  • Screening Mechanism When Online Users Have Privacy Concerns   Order a copy of this article
    by Jagan Jacob 
    Abstract: In consumer-to-consumer online platforms that enable selling (e.g., eBay, Taobao) or sharing (e.g., Airbnb, Uber) of goods and services, information asymmetry between providers (e.g., sellers, hosts, drivers) and consumers (e.g., buyers, guests, passengers) pose challenges. Such platforms facilitate transactions between users (providers and consumers), who are often strangers. Stricter screening, background checks, and identity verification requirements may reduce the probability of bad users entering the platform. However, users are reluctant to share personal information on the Internet. We design a matching mechanism to maximize platform profit when users are heterogeneous with some more likely to be good than others, but the platform does not know who. We argue that in some cases, the platform increases its profit by allowing users with a higher probability of being bad to join as well.
    Keywords: Game Theory; Price Discrimination; Information Asymmetry; Mechanism Design; Incentive Compatibility; Online Platforms; Trust; Electronic Commerce; Sharing Economy.

  • Competition and profits in the airline industry: The case of AirAsia and Malaysia Airlines   Order a copy of this article
    by Li Li Eng, Thanyaluk Vichitsarawong 
    Abstract: This case study examines the revenue and profitability of two competing airline companies AirAsia (a low-cost carrier) and Malaysia Airlines (a legacy carrier) - over the period 2001 to 2013. After AirAsia entered the market, the revenue passenger kilometer and available seat kilometer of Malaysia Airlines declined in the mid-period (2005-2009). AirAsia had an increasing trend of revenue passenger kilometer and available seat kilometer over time, suggesting the successful strategy of a low-cost carrier. AirAsia had higher return on equity and return on assets than Malaysia Airlines. However, it had lower revenue per available seat kilometer than Malaysia Airlines, probably due to lower fares. The findings indicate that the financial and operating performance of the legacy carrier, Malaysia Airlines was affected by the entry of a low-cost carrier, AirAsia.
    Keywords: Competition; Revenues; Profits; Airline Industry; Legacy Carrier; Low-Cost Carrier; Management Strategy.