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...

Access to modern energy is a central feature of economic and social development. Almost all developing countries need to expand and improve the efficiency of their energy infrastructure. It is difficult to imagine the conditions that would allow the eradication of poverty without adequate and...

The adjustment required to correct “generally accepted accounting principles” for the impact of inflation or devaluation, has been the subject of a protracted debate in accounting and taxation literature. As an outcome of that discussion, it is now generally recognized that inflation affects...

Over the past few decades, the environmental policy debate has evolved to recognize the utility of influencing pollution abatement by using market forces that integrate economic and environmental decision-making. Market-based incentive (MBI) instruments may be broadly classified to include...

This study is the result of the Federation of Nepalese Chambers of Commerce and Industry’s initiative to reform the overall tax system and tax administration of Nepal. It was undertaken by the Harvard Institute for International Development in conjunction with the Ministry of Finance, His...

This paper presents a project evaluation study in which the methodological tools taught in the H.I.I.D Program in Investment Appraisal and Management are applied. It examines the feasibility of a hotel project in Cyprus covering all aspects of investment appraisal. It begins with an analysis of...

The main body of this paper consists of a description of an economic forecasting model of the Canadian Economy. The results of a preliminary estimation are presented. Use of the model as a forecasting tool is then discussed in relation to simulations that have been made.

A theoretical and empirical examination is made of the alternative mineral tax structures available to governments in developing countries. It is carried out in a context where some foreign investment is required for the development of the resource base. This project has three primary...

Historically, one of the most fruitful applications of financial and economic cost-benefit analysis has been in electricity systems planning. Because of the capital intensive nature of the production technology and the possibilities of substitution between capital and fuel, the potential for...

The entire Bolivian tax system is in need of thoroughgoing reform. A series of ad hoc adjustments in the system over the years, primarily made in response to recurring short-run fiscal emergencies, has yielded a patchwork overall tax structure that is not only chronically unable to satisfy...