The primary purpose of this chapter is to identify and analyze some important issues associated with the effects that taxes may have on investment and processing decisions within the mining industry of Indonesia. Such an undertaking includes a discussion of the nature of the various taxes that...

The purpose of this paper is to study the impact of real income growth on the consumption of rice in Peninsular Malaysia from 1972 until 1983. A forecast of rice self-sufficiency is man-made for the years 1985-1990.

In this paper we report on an evaluation of the feasibility of a port improvement project at General Santos City in the Philippines. For an analysis of this project, which is an expansion of an existing facility, the financial and economic analyses are conducted with and without the project. To...

The purpose of this paper is the construction of a framework to evaluate the relative incentives for investment created by the differential taxation of income from capital in the manufacturing, mining and petroleum sectors of the Canadian economy. This analysis does not deal with the issue of...

I see my function at this Conference as giving some background as to why the Department of Finance Tax Policy Group, and also the political decision-makers, ended up considering the BTT as an option for replacement of the Manufacture's Sales Tax (MST). There is one facile answer to that...

In recent years there have been over twenty tax reforms that have taken a very different approach to the design of tax systems than those done one or two decades ago. This paper attempts to outline the changes that have taken place in the approach and policies of tax reform. A comparison is made...

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...

While the methodology for the evaluation of electricity generation investments is well developed, little work has been done on how to segregate and compare the costs and benefits of electricity distribution facilities. Distribution projects have been usually treated as a required technical part...

Malaysia, a country of approximately 16 million people which gained independence in 1957, relied heavily on trade to achieve substantial growth in GNP during the 1960s (6.7 percent per year) and 1970s (10.5 percent per year). In the period 1980-83, however, the rate slipped to 3.1 percent per...

The social or economic discount rate is the threshold rate used to calculate the net present value of an investment project, a program, or a regulatory intervention to see whether the proposed expenditures are economically worthwhile to undertake. The size of the economic rate of discount has...