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Regulation and Taxation of Casinos under State-Monopoly, Private Monopoly and Casino Association Regimes

Benar, Hasret; Jenkins, Glenn - 2006

This paper considers alternative forms of regulation and taxation of the casino sector. The model considers the … industry and the form and rates of taxation. Four alternative forms of regulation are considered: price regulation, state … taxation of the fixed costs of the casinos are evaluated. Applications of the models are carried out for North Cyprus. The …

Persistent link: https://www.econbiz.de/10011940702

Regulation and Taxation of Casinos under State-Monopoly, Private Monopoly and Casino Association Regimes

Benar, Hasret; Jenkins, Glenn - Economics Department, Queen's University - 2006

Persistent link: https://www.econbiz.de/10005688346

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

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

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

VALUE ADDED TAX POLICY AND IMPLEMENTATION IN SINGAPORE

Jenkins, Glenn; Khadka, Rup - Economics Department, Queen's University - 1998

governments toward a successful introduction of this important system of taxation. …

Persistent link: https://www.econbiz.de/10005787572

MACROECONOMIC STRUCTURAL AND SECTORAL CONSTRAINTS IN THE KYRGYZ REPUBLIC

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

The strategy for economic growth and development in the Kyrgyz Republic stated in the Comprehensive Development Framework (CDF) is to make the private sector the engine of growth. The CDF report also discusses mining, tourism and other export generating activities as well as domestic...

Persistent link: https://www.econbiz.de/10005787575

AN AUTONOMOUS REVENUE AUTHORITY FOR SOUTH AFRICA

Jenkins, Glenn - Economics Department, Queen's University - 1995

Revenue collection requires the intensive exchange of financial information on economic transactions, revenues, expenditures, and incomes with a high degree of voluntary compliance. Furthermore, over the past 15 years the world has experienced a revolution in communication and information...

Persistent link: https://www.econbiz.de/10005490179

A TARIFF, EXCISE, AND VAT WITHHOLDING TAX SYSTEM FOR IMPORTING GOODS FOR BOLIVIA

GODOY, RICARDO; Jenkins, Glenn; PATTEN, RICHARD - Economics Department, Queen's University - 1991

The system outline here is designed to make the maximum use of the great advances and cost savings arising in modern communication. Fax and electronic mail allow for almost instant communication at very low cost between Bolivia and almost every other country in the world. As a consequence, the...

Persistent link: https://www.econbiz.de/10005490184

ENHANCING VOLUNTARY COMPLIANCE BY REDUCING COMPLIANCE COSTS: A TAXPAYER SERVICE APPROACH

Jenkins, Glenn; FORLEMU, EDWIN - Economics Department, Queen's University - 1993

In this paper an overview is made of the determinants of voluntary tax compliance. Unlike previous treatments of this subject, the cost of taxpayer compliance is considered as an important determinant of overall level of voluntary compliance in a country. A number of ways that tax authorities...

Persistent link: https://www.econbiz.de/10005490185