The Indirect Side of Direct Investment Multinational Company Finance and Taxation Jack M. Mintz and Alfons J. Weichenrieder The recent increase in cross-border flows of foreign direct investment has sharpened the research focus on multinational taxation. In this book, taxation experts Jack Mintz...

The World Health Organization has advocated the earmarking of health-related taxes to mobilize revenues to be spent on public health spending. While there are certain advantages and disadvantages in the use of earmarked taxes to fund healthcare, its ability to mobilize revenues will depend on...

In most countries, substantial business activity is related to financial intermediation: banking, trusts, investment companies and insurance. Financial businesses play a crucial role in the economy by matching lenders with borrowers as well as facilitating governance of businesses through close...

This paper develops the new market-oriented economic policies for sustainable development of underdeveloped countries, which have been poor and reply on external assistance for decades. The case applies to Guyana because of its chronic deficit and deteriorated facilities in hydraulic systems. To...

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...

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...

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...

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...

In this paper, a model of the costs of a casino is developed that focuses on the implications for economic welfare of different taxation schemes for casinos. The situation being considered is in a country where casinos cater exclusively to foreign tourists. The goal of the country is to...

This paper considers alternative forms of regulation and taxation of the casino sector. The model considers the situation of a typical tourist destination country that is using casinos to attract and entertain foreign tourists. The objective is to invest in the sector efficiently while...