**Hypothesis H1d.** *Tourism behavior has a significant impact on the intention to use tourist accommodation.*

A vacation has been regarded as a basic human right which involves time off from work by the United Nations since 1948 and by the World Tourism Organization since 1980. In China, a vacation has been recognized as a form of human welfare (Chen et al. 2013). Vacation policies reflect the economic prosperity of a nation and have been classified into three categories: regulations regarding public holidays, regulations regarding weekly working hours, and regulations regarding paid holidays (Richards 1999). According to Chen et al. (2013), Chinese people legally have over 115 days off from work each year,

including 104 days of weekends and 11 days of vacation; in addition, employees enjoy 5 to 15 days of paid annual leave.

In Taiwan, the vacation policy changed from the original "labor has one fixed day off weekly" to "one fixed day off and one flexible rest day" in 2017. A fixed day off is compulsory to cap the number of consecutive workdays for the protection of employees' physical and mental health. A cycle of 7 days shall contain at least 1 fixed day off, and employees are not allowed to work more than 6 consecutive days unless otherwise specified. The finding of Zhang et al. (2016) indicates that the vacation policy changes adopted in China in 2007 have had a significant effect in changing the domestic tourism demand. When Taiwan has adopted a new vacation policy, it is possible that there may be a causal link between the demand for domestic tourism and the vacation policy attributes. Thus:

**Hypothesis H1e.** *The vacation policy has a significant impact on the intention to use tourist accommodation.*
