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Purpose

Given the increasing importance of tourism in the global economy, it has become crucial to test the factors that impact foreign tourists’ earnings (FTE). The study, therefore, aims to test the impact of natural, social and intellectual capital on FTE. Further, it also investigates how governance (through formal and informal institutional structures) shapes the relationship between the aforementioned capitals and FTE.

Design/methodology/approach

The study uses data from 38 OECD countries for 10 years (2014–2023) and applies panel data econometrics. Country and time-fixed effects are accounted for, and robust standard errors are calculated to deal with heteroskedasticity and serial correlation.

Findings

Main findings indicate none of these capitals, i.e. the natural, social, or intellectual capital, have a direct significant impact on FTE. However, governance remains the prime factor that makes the natural, social and intellectual capital effective for tourism and earnings related to foreign tourism. Thus, no form of capital is impactful on FTE if good governance and institutional support are inadequate.

Originality/value

The study is the first of its kind to test the impact of natural, social and intellectual capital under the influence of governance practices.

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