A review of early COVID-19 research in tourism: Launching the Annals of Tourism Research's Curated Collection on coronavirus and tourism

Effects of COVID-19 on Variations of Taxpayers in Tourism-Reliant Regions: The Case of the Mexican Caribbean

“…Thus, based on the region's heavy reliance on tourism industry and the economic disruption as an outcome of the COVID-19 crisis (Euromonitor International 2021; Statista 2020), the scarcity of research on Latin American contexts in general (Aguinis et al 2020) and in coronavirus-related studies in tourism in particular (Yang et al 2021b), this geographical area represents an appropriate, suitable context of research to examine the extent of the pandemic effects on the speed of closure or the permanence of its established economic units. In order to accomplish that purpose, the variable of interest corresponds to the number of taxpayer units (micro, small, medium-sized, and large business, organizations, individuals, professionals, and other entities) officially recorded in the Mexican federal government's Active Taxpayer Registry (Secretaría de Hacienda y Crédito Público 2021), breaking down the data in two categories: the first comprises the record of taxpayers located in the state of Quintana Roo, and the second is the record of taxpayers at the national level (Mexico as a country) which serves as reference data to compare and evaluate the state-level results.…”

“…As the news of the first COVID-19 outbreak in Asia alarmed the national tourism sector for the coronavirus' imminent expansion to the entire American continent (SECTUR 2020), its repercussion on international travel became a reality at the end of the first quarter of 2020, drastically affecting Mexico's most important region for foreign-tourism revenue generation in the following months. Thus, based on the region's heavy reliance on tourism industry and the economic disruption as an outcome of the COVID-19 crisis (Euromonitor International 2021; Statista 2020), the scarcity of research on Latin American contexts in general (Aguinis et al 2020) and in coronavirus-related studies in tourism in particular (Yang et al 2021b), this geographical area represents an appropriate, suitable context of research to examine the extent of the pandemic effects on the speed of closure or the permanence of its established economic units.…”

“…Given the abrupt, unprecedented magnitude of the infectious disease COVID-19, there was a rapid, growing interest in the academic community to investigate and understand the unusual phenomenon (Bausch et al 2021;Zenker and Kock 2020). According to the literature review by Yang et al (2021b) about COVID-19 research in tourism journals, studies related to the pandemic and its consequences on travel and tourism have been approached from various perspectives and themes such as: perceptions, motivations, behavioral intentions, and other psychological effects on tourists, consumer well-being, emotions and mental health, businesses' responses and strategies addressing the coronavirus propagation, sustainability and inclusivity issues, or technology adoption and service delivery/innovations. Although several scholars have addressed economic topics in the context of the pandemic, specific research about taxation, public finances, fiscal-or tax-related issues is not reported in the academic literature.…”

“…Although several scholars have addressed economic topics in the context of the pandemic, specific research about taxation, public finances, fiscal-or tax-related issues is not reported in the academic literature. Indeed, Yang et al (2021b) note that empirical investigations of the impacts on the governmental sector are needed in relation to policy implications to better manage future disasters and crises, given the increasing importance for risk management in the public sector (Bracci et al 2021).…”

“…The methodology employs probability distributions and definite integrals analysis, which constitute classical mathematical techniques with multiple applications in a wide range of fields but are innovative for evaluating the economic impact of a crisis in tourism industry contexts. According to Ladik and Stewart (2008), introducing these type of methodological applications represents a valuable contribution to the field, by analyzing phenomena through empirical approaches that add to the management, economics, and tourism-related literature (Corley and Gioia 2011;Cruz-Milan 2014;Pennington-Gray 2018;Whetten 1989) in a particularly salient, unprecedented context such as the COVID-19 pandemic (Yang et al 2021b).…”