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THE EFFECT OF TAX POLICY ON THE FOREIGN AND DOMESTIC OPERATIONS OF THE UNITED STATES PETROLEUM INDUSTRY

Jenkins, Glenn - Economics Department, Queen's University - 1975

This statement outlines the economic effects of certain features of the existing method of taxation of the foreign …

Persistent link: https://www.econbiz.de/10005652991

Taxing Mobile Capital in Free Trade Zones to the Detriment of Workers

Jenkins, Glenn P.; Kuo, Chun-Yan - Economics Department, Queen's University - 2013

income taxation. This paper examines both theoretically and empirically the incidence of removing this exemption. The …

Persistent link: https://www.econbiz.de/10010728028

Evaluating the Demand Effects of Alternative Excise Tax Structures for Alcoholic Beverages

KUO, CHUN-YAN - Economics Department, Queen's University - 1990

The paper is to analyze the inter-industry price and demand effects that were likely to arise from the system of excise tax indexation. The system existed in the period April 1981 to August 1984 in Canada. The paper points out that the unintended cross price effects can be very large when there...

Persistent link: https://www.econbiz.de/10004976741

Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation

Jenkins, Hatice; Jenkins, Glenn - Economics Department, Queen's University - 2007

Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of … income of firms exporting from Free Trade Zones from corporate income taxation. This paper examines both theoretically as …

Persistent link: https://www.econbiz.de/10005688396

Is the Value Added Tax Naturally Progressive?

Jenkins, Glenn P.; Jenkins, Hatice; Kuo, Chun-Yan - Economics Department, Queen's University - 2006

A broad based consumption tax, such as a value added tax, is generally considered to be a regressive tax. This conclusion, however, has not taken into account the fact that in developing countries the commodities on which poor households spend most of their income, even if they are included in...

Persistent link: https://www.econbiz.de/10005653153

Accounting for Market Distortions in an Integrated Investment Appraisal Framework

Bagzibagli, Kemal; Jenkins, Glenn P.; Semwaga, Octave - Economics Department, Queen's University - 2014

Public investments are key policy instruments used by governments in pursuing their overall development goals and strategies. Given the limited resources available to an economy, the chosen projects should fit into the overall development strategy, which usually concerns many stakeholder groups....

Persistent link: https://www.econbiz.de/10010958972

The Efficiency of Voluntary Pollution Abatement when Countries can Commit

Boadway, Robin; Song, Zhen; Tremblay, Jean-Francois - Economics Department, Queen's University - 2009

In this paper, we characterize a mechanism for reducing pollution emissions in which countries, acting non-cooperatively, commit to match each others' abatement levels and may subsequently engage in emissions quota trading. The analysis shows that the mechanism leads to efficient outcomes. The...

Persistent link: https://www.econbiz.de/10005012488

GREEN TAXES AND INCENTIVE POLICIES: AN INTERNATIONAL PERSPECTIVE

Jenkins, Glenn; LAMECH, RANJIT - Economics Department, Queen's University - 1994

-based incentive approach. Most of the study, however, is devoted to discussing the use of pure fiscal (or tax) incentives to influence … pollution abatement. To date, such tax incentives have been the dominant form of market-based incentive employed by governments …. We analyze the intent and design of investment tax incentives and their economic and environmental impact by studying …

Persistent link: https://www.econbiz.de/10005688127

TRASITION MEASURES OR TAX POLICY AND ADMINISTRATION: THE WEST BANK AND GAZA STRIP

Conrad, Robert; Jenkins, Glenn; Owens, James - Economics Department, Queen's University - 1994

Recommendations and discussions of the current situation regarding taxation are found in this report: In particular, we … education effort by the director General of Taxation and others, development of initial procedures in the Gaza Strip, the …

Persistent link: https://www.econbiz.de/10005688172

Optimality of Workfare with Heterogeneous Preferences

Cuff, Katherine - Economics Department, Queen's University - 1998

Using the standard nonlinear income taxation framework with heterogeneity of preferences, this paper examines the …

Persistent link: https://www.econbiz.de/10005688200