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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 tax systems were made fully neutral with respect to rate of inflation. It is well known for instance that inflation induces individuals to hold less real cash balances and to...

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

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 firms exporting from these areas. The WTO has attempted to eliminate this exemption through its rules to promote the non-discrimination of fiscal systems with respect to export...

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

Considerations for the Tax Mix

HAMILTON, BOB; KUO, CHUN-YAN; PODDAR, SATYA - Economics Department, Queen's University - 1988

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 excise and other taxes in Canada than other OECD countries. The second is …

Persistent link: https://www.econbiz.de/10004976745

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

Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income

Usher, Dan - Economics Department, Queen's University - 2011

A common, though by no means universally-accepted doctrine among practitioners of law and economics is that redistribution is no business of the law. This efficiency-only doctrine is not that redistribution is unworthy as a social objective, but that any given benefit to the poor is attainable...

Persistent link: https://www.econbiz.de/10005037437

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

In preparing this paper, the indirect tax systems in the Dominican Republic are examined both in terms of tax policy 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...

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

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

INCOME TAX REFORM FOR ZAMBIA: ADMINISTRATION AND POLICY

Jenkins, Glenn; OWENS, JAMES; ROXAN, IAN - Economics Department, Queen's University - 1991

This report reviews the current administration of income and tax policy issues in Zambia and makes recommendations for reform of the income tax law and administration of the laws.

Persistent link: https://www.econbiz.de/10005490180

A STRATEGY FOR THE ENHANCEMENT OF THE TAX SYSTEM IN THE KYRGYZ REPUBLIC

Jenkins, Glenn; Peprah, Ignatius - Economics Department, Queen's University - 2001

The purpose of this paper is to provide analysis and specific recommendations for enhancing the tax system in ways that are consistent with the general objectives set out in the Comprehensive Development Framework of the Kyrgyz Republic. These recommendations are designed to fit within the...

Persistent link: https://www.econbiz.de/10005652986

PERSPECTIVE FOR TAX POLICY REFORM IN LATIN AMERICA IN THE 1990'S

Jenkins, Glenn - Economics Department, Queen's University - 1993

The tax reforms that took place in Latin America in the 1980’s were designed primarily to enhance revenue collections and provide more stability in the revenue systems. This generally involved placing a greater reliance on value added type taxes, a rationalization and reduction in the number...

Persistent link: https://www.econbiz.de/10005688084