*3.2. Description of Data and Variables*

This study employs domestic tourism data from the "Survey of Travel by R.O.C Citizens" conducted by the Tourism Bureau of the Ministry of Transportation and Communications of Taiwan from 2014 to 2018. The sample covers 60,817 individuals, with 26,085 having tourist accommodation and an average accommodation expenditure of NTD 1824. As for the dependent variables, the discrete nature of the decision "having accommodation" is represented as a dichotomous variable, in such a way that it takes a value of 1 if tourists have accommodation, and 0 if otherwise. This variable, related to accommodation expenditure, is found by a quantitative variable that represents the cost incurred during the accommodation. The six categories of explanatory variables are described as follows.

1. Economic factor: The individual's average monthly income. This variable is divided into six categories: no income, under NTD 30,000, NTD 30,001–50,000, NTD 50,001–70,000, NTD 70,001–100,000, and over NTD 100,001 (Table 1). The group with less than NTD 30,000 in average monthly income accounts for the largest proportion at 39.0%, followed by NTD 30,001–50,000 at 27.62%.

2. Social stratum: Education level and occupation. The education level is divided into five categories, namely, elementary (junior) high school and below, senior high (vocational) school, college, university, and postgraduate school or above, with the level of elementary (junior) high school and below as the benchmark for comparison. Among the five categories of education level, university accounts for the largest proportion at 31.38%. Occupation is divided into five categories as follows: white-collar worker, blue-collar worker, housewife, retiree, and others, with the blue-collar worker as the benchmark. Among the five categories of occupation, blue-collar workers account for the largest proportion at 45.33%.

3. Family life cycle: Includes variables, such as gender, traveling companions between the ages of 7 and 11, traveling companions between the ages of 0 and 6, marital status, and age. In terms of gender, females make up the majority, accounting for 56.67%. Marital status is divided into three categories, namely, unmarried, married, divorced/ separated, or widowed, among which the married group accounts for the largest proportion at 71.49%. Age is divided into seven categories, with 20–29 as the benchmark, and the 40–49 age group accounts for the largest proportion at 22.0%. The average number of children is 0.2 for the groups "traveling with children between the ages of 0 and 6" and "traveling with children between the ages of 7 and 11."

4. Residential area: This study classifies the residential area of respondents into five regions, namely, northern, central, southern, eastern, and other regions. Among them, the northern region accounts for the largest proportion at 43.45%, with other regions being used as the benchmark.

5. Tourism behavior: Includes the days of the trip, travel season, travel date, and favorite activity during the trip. The average days for domestic trips are 1.72 days. There are four travel seasons, and individuals primarily travel in the first season, which accounts for 27.5%. The travel date is divided into national holidays, workdays, weekends, and Sundays; most individuals travel during weekends and Sundays, which accounts for 54.25%. Favorite activities during the trip include sightseeing, cultural experience, sports, visiting amusement parks, tasting food and snacks, visiting family and friends, and others. Among them, sightseeing accounts for the largest proportion at 40.45% and visiting amusement parks accounts for the smallest proportion at 2.04%.

6. Vacation policy: The Taiwanese government has implemented a leave policy that enforces a five-day work week with "one fixed day off and one flexible rest day" since December 2016.


**Table 1.** Explanatory variables, measurement method, and statistical values of decision models for the intention to use and expenditure on tourist accommodation.


#### **Table 1.** *Cont*.

**Table 1.** *Cont*.


Source of data: Summarized by this study.
