*4.2. Results of Consumption Decision*

As for the consumption decision regarding expenditure on accommodation in domestic tourism, the economic factor, social stratum, family life cycle, residential area, tourism behavior, and vacation policy are variables with significant influence (see Tables 4 and 5). Research hypotheses H2a, H2b, H2c, H2d, H2e, and H2f are all supported. In terms of the economic factor, an individual's average monthly income has a significant positive correlation with the tourist accommodation expenditure; in other words, with an increase in income, the amount of money a family spends on tourist accommodation during domestic trips also increases. This research result is in line with the research findings by Thompson and Tinsley (1978), Dardis et al. (1981), Davies and Mangan (1992), Dardis et al. (1994), Hong et al. (1996), Fish and Waggle (1996), Cai (1999), Weagley and Huh (2004), Alegre et al. (2013), and Sun et al. (2015), i.e., there is a positive correlation between income and tourism expenditure.

In terms of the social stratum, among the education level variables, only EDU4 and EDU5 reach the significance level, indicating that there is a positive correlation between the education level and accommodation expenditure in domestic tourism. As the education level increases, the accommodation expenditure in domestic tourism also increases. Studies conducted by Dardis et al. (1981), Dardis et al. (1994), Hong et al. (1996), Cai (1999), Weagley and Huh (2004), Alegre et al. (2013), Bernini and Cracolici (2015), and Sun et al. (2015) also obtained the same result. In terms of occupation, the coefficients for retirees and housewives are significantly different from 0; housewives have the highest tourist accommodation expenditure, and blue-collar workers have the lowest tourist accommodation expenditure.

With regard to the family life cycle, the accommodation expenditure of females is higher than that of males, with a coefficient significantly different from 0. In terms of marital status, the coefficients are all insignificant; the unmarried group has the highest tourist accommodation expenditure, followed by the married group, and the divorced/separated or widowed group has the lowest expenditure. There is a significant negative correlation between the numbers of traveling companions between the ages of 0 and 6 and 7 and 11 and tourist accommodation expenditure, mainly because the higher the number of traveling companions between the ages of 0 and 6 and 7 and 11, the higher the tourism expenditure,

and thus the accommodation budget needs to be reduced. In terms of the age variables, only AGE1 is insignificant, and the other age groups are all significantly different from 0, with individuals over the age of 70 having the highest tourist accommodation expenditure. Among those over the age of 40, as age increases, the tourist accommodation expenditure also increases (Figure 2). Compared with the study by Nicolau and Màs (2005), we obtained similar results in terms of age and marital status, showing their effect on the level of accommodation/tourism expenditure. Unlike Alegre et al. (2013) who found evidence of a positive and increasing relationship with the household's tourism expenditure, we found that the accommodation expenditure behavior in Taiwan is negatively affected by the presence of children in the household.

In terms of tourism behavior, the first season witnesses the highest tourist accommodation expenditure with a coefficient significantly different from 0. The reason for this is that the first season coincides with the school winter vacation and the Lunar New Year festival, which is the peak tourism season in Taiwan, and the demand for accommodation significantly rises, thereby increasing tourist accommodation expenses. The fourth season witnesses the lowest tourist accommodation expenditure, with an insignificant coefficient. In terms of the travel date, the two variables are both significantly different from 0; national holidays witness the highest tourist accommodation expenditure, followed by workdays, and then weekends and Sundays. In terms of the favorite activity during the trip, the coefficients of all six variables reach the significance level. Individuals visiting family and friends and those visiting amusement parks have the highest tourist accommodation expenditure, whereas those engaging in cultural experience and sightseeing activities have the lowest accommodation expenditure. There is a significant positive correlation between the days of the trip and tourist accommodation expenditure, in line with the finding from Nicolau and Màs (2005), indicating that longer stays lead to higher spending levels.

With regard to residential areas, other regions witness the highest tourist accommodation expenditure, followed by the northern region, and the coefficients of both reach the significance level, with tourists residing in the eastern region having the lowest accommodation expenditure. The days of the trip (TDS) have a significant positive impact on tourist accommodation expenditure. The implementation of the "one fixed day off and one flexible rest day" policy has a significant negative impact on tourist accommodation expenditure. This might be because, following the implementation of the policy, employees of private enterprises have more vacations and more opportunities to travel overseas, thereby reducing the accommodation expenditure in domestic tourism. Zhang et al. (2016) obtained a similar finding: as China implemented a new vacation policy, the domestic tourism demand was substituted by an increasingly large outbound tourism market.

Based on the above analyses, it can be determined that females, those in high income groups, people with a postgraduate school or above education level, housewives, people traveling with fewer children between the ages of 0 and 6 and 7 and 11, people over the age of 70, people traveling during the first season, people traveling during national holidays, people who prefer visiting family members and friends and visiting amusement parks, and residents of other regions are those with higher accommodation expenditure in domestic tourism.
