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EVALUATION OF PERFORMANCE OF INDUSTRIAL PUBLIC ENTERPRISES: CRITERIA AND POLICIES

Jenkins, Glenn; Lahouel, Mohamed - Economics Department, Queen's University - 1984

The industrial public enterprise sector plays an important role in the economies of developing countries. It spans a whole variety of industries from petrochemicals to textiles. It has produced over 50 per cent of industrial output in countries such as Egypt, Somalia or the United Republic of...

Persistent link: https://www.econbiz.de/10005688108

TOWARDS A THEORY OF PUBLIC ENTERPRISE FINANACE

Gillis, Malcolm; Jenkins, Glenn; Lessard, Donald - Economics Department, Queen's University - 1980

The purpose of the proposed research is to develop an approach to public enterprise finance that provides insights into the financial linkages of public enterprises with their parent governments and capital markets, the financial behavior of the public enterprises themselves, and most...

Persistent link: https://www.econbiz.de/10005688126

INFORMATION TECHNOLOGY AND INNOVATION IN TAX ADMINISTRATION

Jenkins, Glenn - Economics Department, Queen's University - 1996

The role which information technology should play in the tax reform process is a subject of considerable debate. Installing computers and writing software to assist the tax administration is no substitute for political will, along with sound assessment and enforcement procedures, which are the...

Persistent link: https://www.econbiz.de/10005688131

Bureaucratic Advice and Political Governance

Boadway, Robin; Sato, Motohiro - Economics Department, Queen's University - 2006

Politicians typically do not know what policies are best for achieving their broad objectives, so rely on bureaucrats for advice. Bureaucrats are better informed, so can manipulate outcomes by proposing policies that suit their interests. We capture this conflict of interests using a model of...

Persistent link: https://www.econbiz.de/10005688195

The Taxation and Regulation of Casino’s and Games of Chance in the Dominican Republic

Jenkins, Glenn P.; Kuo, Chun-Yan - Economics Department, Queen's University - 2004

Gaming represents a relatively easy source of taxation revenue. As a result gambling is taxed more highly than most … present time in the Dominican Republic the lotteries and casino sectors are operating largely without a regulatory or taxation … system should be kept simple, but made institutionally robust. This would bring the taxation of casinos and games of chance …

Persistent link: https://www.econbiz.de/10010958965

On Sustainable Development of an Agricultural Economy: The Case of Guyana

KUO, CHUN-YAN; SHUKLA, GANGADHAR - Economics Department, Queen's University - 2000

and deteriorated facilities in hydraulic systems. To be effective, the paper emphasizes the benefit principle of taxation …

Persistent link: https://www.econbiz.de/10004976743

TAX POLICY DESIGN FOR INDUSTRIAL DEVELOPMENT IN SRI LANKA

Jenkins, Glenn; BARREIX, ALBERTO - Economics Department, Queen's University - 1992

The purpose of this study is to develop recommendations for the reform of the corporation income tax system in Sri Lanka in order to improve the fiscal climate for long term industrial investment. The present tax system is characterized by high statutory rates and a wide array of opportunities...

Persistent link: https://www.econbiz.de/10005688115

AN INTERNATIONAL COMPARATIVE ANALYSIS OF THE TAXATION OF THE STEEL INDUSTRY

Jenkins, Glenn - Economics Department, Queen's University - 1981

The objective of this study is to provide an overview of the present state of the steel industry in a number of countries in the developed world and compare the incentives provided to corporations to undertake investments that are created by the tax systems in these countries. In all, the tax...

Persistent link: https://www.econbiz.de/10005688122

INFLATION AND TAXATION

Jenkins, Glenn; LAHOUEL, HEDI - Economics Department, Queen's University - 1981

Inflation induces distortions in the economy, some of which are related to taxation while others would persist even if …; Section III treats the effects of inflation on the taxation of business income. …

Persistent link: https://www.econbiz.de/10005688130

TAXATION FOR DEVELOPMENT IN VIET NAM

Dapice, David; Jenkins, Glenn; Patten, Richard - Economics Department, Queen's University - 1992

Since 1989 the Government of Viet Nam has undertaken a series of fundamental economic reforms that have increased the use markets to set prices and enhanced the role of the non-state sector in the production and distribution of goods and services. During this time Viet Nam has opened up its...

Persistent link: https://www.econbiz.de/10005688148