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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

TAXATION OF STATE-OWNED ENTERPRISES

Jenkins, Glenn - Economics Department, Queen's University - 1986

This paper examines the differences between state owned enterprises and their private-sector counterparts in terms of the way they are affected by the tax systems. The relationship between state-owned enterprise finance and the impact of a tax system on these firms is also studied. A number of...

Persistent link: https://www.econbiz.de/10005490177

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

Optimal Redistributive Pensions with Temptation and Costly Self-Control

St-Amant, Pier-Andre Bouchard; Garon, Jean-Denis - Economics Department, Queen's University - 2013

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become … that proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public …

Persistent link: https://www.econbiz.de/10010779267

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

TAX PREFERENCES AND THE FOREIGN OPERATIONS OF THE UNITED STATES PETROLEUM INDUSTRY

Jenkins, Glenn - Economics Department, Queen's University - 1974

This statement outlines some of the economic effects of the present for the taxation of the foreign activities of …

Persistent link: https://www.econbiz.de/10005652970

Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic

Jenkins, Glenn; KUO, CHUN-YAN; Klevchuk, Andrey - Economics Department, Queen's University - 2007

and also their revenue importance. These taxes include the taxation of import, value added (ITBIS), selected excise taxes …, exit and entry taxes (tourism taxes), and the taxation of casinos and games of chance. The focus are both on the short …

Persistent link: https://www.econbiz.de/10005652980