Farmers and their advisers frequently face complex problems involving the scheduling of claims for tax exemptions. A case in point is the New Zealand tax law allowing farmers to transfer exemptions associated with development expenditure up to specified time horizons. This paper examines...

This essay discusses the role of the World Bank (hereafter, the Bank) in the generation and prevention of poverty. Although major reference is made to the activities and structure of the Bank, it is believed that the points made, apply with little or no modification to many international...