It is better business
If you have been completely disengaged yourself from your work while on vacation and relax, you will gain better perception of work-related issues. When you return completely relaxed, you will be able to look at old issues from a fresh angle. A relaxed mind helps you come up with creative solutions. It is like taking up a job in a new industry and bringing an altogether fresh perspective to the job.
Boost to subordinates
Do you remember how did you feel when you had to take a decision when your boss was away? Didn't you experience a sense of growth? That happens to everybody. Enjoy your vacation and leave your subordinates to themselves so that they can develop new skills benefiting the organization. Give others the opportunity to take the reins in your absence. Leaving the remote control in the office benefits all.
Let them respect your time
Everybody takes calls while on vacation. We do it at the cost of relaxation we need the most. Let your coworkers learn to do things without your spoon-feeding. We should learn to enjoy the vacation without interruption. Finish the work before taking off, or let others handle it.
More enjoyment: When you know that you will not be disturbed on your vacation, you really enjoy the holidays and you can have the luxury to go for another margarita.
A boon for family: Your spouse and children deserve your undivided attention when you are on vacation. They will appreciate it.