The paper is to analyze the inter-industry price and demand effects that were likely to arise from the system of excise tax indexation. The system existed in the period April 1981 to August 1984 in Canada. The paper points out that the unintended cross price effects can be very large when there...

Of the various types of financing instruments generally used because of the particular tax treatment they receive two of the more popular are limited partnerships and flow-through shares. This article attempts to evaluate their efficiency- that is, to determine the present value of tax revenues...

In developed countries pension funds are an integral part of the private capital market. The portfolios of assets represent a large fraction of the total debt and equity of private sector enterprises. The development of a set of private pension plans in Hungary and funding now for the past...

The implementation of a system for the withholding of taxes prior to the final clearance of these goods by Customs would strengthen the revenue capacity of the VAT and the tariffs to raise revenues. This system would allow the Customs Department to maintain the same powers of inspection and...

This report develops a model to evaluate and formulate policy measures for the mineral (gold) sector and examines some issues which may be significant from the perspective of the government decision makers in resource rich developing countries. An appraisal methodology is outlined for financial,...