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Jenkins, Glenn; Khadka, Rup - Economics Department, Queen's University - 1998

years. It has had an even greater impact on Singapore’s economy due to the high degree of its openness with respect to trade … and investment. In this context, Singapore undertook a major restructuring of its tax system in the early 1990s. The … examines how Singapore has modified its tax system to be consistent with the changes in the Singaporean economy over time and …

Persistent link: https://www.econbiz.de/10005688146

VALUE ADDED TAX POLICY AND IMPLEMENTATION IN SINGAPORE

Jenkins, Glenn; Khadka, Rup - Economics Department, Queen's University - 1998

The Value Added Tax (VAT) was introduced in Singapore in 1994 as a major part of an overall tax reform package and with …. The case of the implementation of the GST in Singapore comes close to being a “best practices” framework to guide other …

Persistent link: https://www.econbiz.de/10005787572

QUOTA CHARGES, PRICE CHANGES AND ADMINISTRATION OF THE CANADIAN BILATERAL CLOTHING QUOTAS IN HONG KONG AND TAIWAN

Jenkins, Glenn - Economics Department, Queen's University - 1980

Through interviews in Hong Kong a number of questions were asked on how the bilateral quotas agreement with Canada has been administered and its impact on the export clothing market. The areas discussed were as follows: (a) procedures for acquisition of quotas; (b) regulations governing the...

Persistent link: https://www.econbiz.de/10005688162

REENGINEERING TAX SYSTEMS IN LOW-INCOME COUNTRIES: AN APPLICATION TO NEPAL

Jenkins, Glenn; Khadka, Rup - Economics Department, Queen's University - 2002

Reengineering or reforming a tax system in low-income countries such as Nepal Malawi or Bolivia is a more challenging, or a more interesting, task than undertaking a tax reform in a typical high income industrial country. The greatest challenge is to design a tax system that will appropriately...

Persistent link: https://www.econbiz.de/10005209096

Fiscal Adjustment for Sustainable Growth in the Dominican Republic

Cury, Hector; Jenkins, Glenn; KUO, CHUN-YAN - Economics Department, Queen's University - 2004

In preparing this paper we have examined all the major tax systems in the Dominican Republic except the property tax. Our focus was both on the short term revenue requirements of the government as well as on the tax reform measures that are needed in order to meet the longer term revenue...

Persistent link: https://www.econbiz.de/10005652979

Diagnostic and Proposal for the Reform of the Personal Income Tax System in the TRNC

Jenkins, Glenn - Economics Department, Queen's University - 2001

At the present time the tax mix in the TRNC consists of an income tax at both the individual and corporate levels. The corporation income tax is partially integrated with the personal income tax system. In addition, at both the individual and the firm level there are social security...

Persistent link: https://www.econbiz.de/10005652981

VIETNAM’S TAX REFORMS: POLICIES IN TRANSITION ECONOMIES

Jenkins, Glenn; TERKPER, SETH - Economics Department, Queen's University - 1993

Vietnam is an Asian country with a population of about 70million and annual per capita income of US $190-200. Despite its current status as one of the poorest countries in the world, it has tremendous potential for growth because of its abundant natural resources and an excellent human resource...

Persistent link: https://www.econbiz.de/10005688080

ASSISTING DEVELOPMENT IN A CHANGING WORLD:TAX REFORM

Jenkins, Glenn; CONRAD, ROBERT; GLENDAY, GRAHAM; KELLY, ROY - Economics Department, Queen's University - 1997

HID has been active in the area of tax reform for the past twenty years. This work began in 1975, with a study of mineral taxation in Bolivia and has continued through projects in a wide range of countries including: Indonesia ( mining taxation, 1976-1997, comprehensive tax reform, 1981-1986,...

Persistent link: https://www.econbiz.de/10005688085

TAX REFORM: LESSONS LEARNED

Jenkins, Glenn - Economics Department, Queen's University - 1989

In recent years there have been over twenty tax reforms that have taken a very different approach to the design of tax systems than those done one or two decades ago. This paper attempts to outline the changes that have taken place in the approach and policies of tax reform. A comparison is made...

Persistent link: https://www.econbiz.de/10005688121

TAX REFORM in NEPAL - A Comprehensive Review

Jenkins, Glenn - Economics Department, Queen's University - 1997

This study is the result of the Federation of Nepalese Chambers of Commerce and Industry’s initiative to reform the overall tax system and tax administration of Nepal. It was undertaken by the Harvard Institute for International Development in conjunction with the Ministry of Finance, His...

Persistent link: https://www.econbiz.de/10005688135