Information on the rates of return and effective rates of taxation from capital in the private sectors of an economy are prerequisites for both rational public sector project evaluations and for measurement of the degree of equity and excess burden credited by the economy’s taxation system. In...

The paper reviews changes in the tax mix in Canada and several developed countries over the past two decades and outlines the key factors that influence it. The tax mix in Canada is largely similar to other OECD countries with two major exceptions. The first is a larger percentage share of...

The focus of this paper is on the trade and industrial adjustment in the television sector of the consumer electronics industry in the North American economy. This is the sector of the industry that has received the greatest amount of protection from imports of foreign-produced goods. Both...

The issues which confront governments concerning the choice between trade or protection are related to three distinct yet inter- connected policy problems, namely: international trade policy, national industrial development policy, and political platform policy. The theoretical economics...

This study concentrates on the adjustment costs of laying off workers from firm which are forced to reduce production and employment. Both the private income losses to the displaced workers and the cost to the economy of labour displacement are examined. The costs of adjustment for displaced...

The 1986 tax reform in Bolivia was comprehensive and highly successful. Since that time the economy has moved from a state of hyperinflation to one of economic stability and growth. As this process continues there will be a need for additional government revenues to develop social and physical...

This report studies the revenue requirement of the Government of Belize in short term as well as the tax reform measure needed to face the longer term revenue requirements of the public sector in an environment where tariffs to international trade are being reduced. The study update a similar...

Tax analysis and forecasting of revenues are of critical importance to governments in ensuring stability in tax and expenditure policies. To augment timely and effective analysis of the revenue aspects of the fiscal policy, governments have increasingly turned toward in-house tax policy units...

The growth of value-added taxation from its first adoption in France in 1954 to its present implementation by more than 60countries is unprecedented by any other concept in taxation. While 80 nations use some form of a VAT, over 40 nations have implemented a comprehensive VAT. Its acceptance by...

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...