This article provides an overview of the taxation of foreign source income in Canada, the United States and Mexico and provides some empirical estimates as an example of the relative impact of a series of changes in Canadian taxation of foreign source income on (a) the change in the Canadian tax...

The purpose of this paper is to outline an approach to the evaluation of public sector enterprise performance that attempts to integrate aspects of the financial, economic and social objectives that these organizations often strive to attain. To provide an empirical basis for this discussion we...

The public pension systems of the post-socialist economies of Hungary and Poland are financially unsustainable. In addition to being poorly managed, they face many of the same problems that plague pay-as –you-go systems in other countries, including growing benefit expenditures and adverse...

This statement outlines the economic effects of certain features of the existing method of taxation of the foreign operations of the United States petroleum corporations. These tax provisions have allowed the American petroleum companies to largely avoid paying United States tax on their foreign...

The purpose of this paper is to provide a methodology for estimating the rates of return from capital located in the private sectors of the economy. This methodology is then applied to Canadian data and private and economic rates of return from capital are estimated which are largely free from...

The subject of this paper is forestry projects with foreign participation. We will be dealing with projects in both the resources side and the industrial regiment of the forestry sector. The paper is divided into two parts. Part I deals with the nature, benefits and sources of conflict of...

This study evaluates three alternative locations for building a fresh water dam in the Yesilirmak Valley of North Cyprus. Each of the three sites has different investment costs, water storage capabilities and socio-political repercussions. These kinds of tradeoffs have in recent years...

The main objective of this study is to conduct pre-feasibility study of a proposed fertilizer manufacturing plant in Argentina and analyzing both the economic and financial aspects of project. The results of this study reveal that the project appears to be marginal in economic as well as in...

Paper and Paper pulp mills supported by timber plantations are emerging as one of Indonesia's premier industrial sectors. This study focuses on the two key questions regarding the sustainability of the plantation pulp sector in Indonesia. The first question is whether the financial returns in...

In this article, 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...