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A TARIFF, EXCISE AND VAT WITHHOLDING TAX SYSTEM FOR IMPORTED GOODS

Jenkins, Glenn; COX, GORDON - Economics Department, Queen's University - 1990

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 … be that prior to clearance the importers would pay a customs withholding tax (CWT) through their banks based on an …

Persistent link: https://www.econbiz.de/10005688105

EVALUATION OF PERFORMANCE OF INDUSTRIAL PUBLIC ENTERPRISES: CRITERIA AND POLICIES

Jenkins, Glenn; Lahouel, Mohamed - Economics Department, Queen's University - 1984

The industrial public enterprise sector plays an important role in the economies of developing countries. It spans a whole variety of industries from petrochemicals to textiles. It has produced over 50 per cent of industrial output in countries such as Egypt, Somalia or the United Republic of...

Persistent link: https://www.econbiz.de/10005688108

TOWARDS A THEORY OF PUBLIC ENTERPRISE FINANACE

Gillis, Malcolm; Jenkins, Glenn; Lessard, Donald - Economics Department, Queen's University - 1980

The purpose of the proposed research is to develop an approach to public enterprise finance that provides insights into the financial linkages of public enterprises with their parent governments and capital markets, the financial behavior of the public enterprises themselves, and most...

Persistent link: https://www.econbiz.de/10005688126

INFORMATION TECHNOLOGY AND INNOVATION IN TAX ADMINISTRATION

Jenkins, Glenn - Economics Department, Queen's University - 1996

systems, from income tax to customs. In Canada, the conversion of the antiquated federal manufacturing sales tax system into a …

Persistent link: https://www.econbiz.de/10005688131

Puerto Rico - The Economics of Status

Jenkins, Glenn; HEXNER, J. TOMAS - Economics Department, Queen's University - 1994

This paper attempts to present an analysis of the economic and fiscal dimensions of Puerto Rican status. The status debate in Puerto Rico has, historically, been heavily concentrated in political analysis of the status options: commonwealth, statehood and independence. The document's key...

Persistent link: https://www.econbiz.de/10004964412

PERFORMANCE EVALUATION OF PUBLIC SECTOR ENTERPRISES - THE CASE OF MINING IN BOLIVIA AND INDONESIA

GILLIS, MALCOLM; Jenkins, Glenn - Economics Department, Queen's University - 1978

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...

Persistent link: https://www.econbiz.de/10005652989

AN OPERATIONAL APPROACH TO THE PERFORMANCE EVALUATION OF PUBLIC SECTOR ENTERPRISES

Jenkins, Glenn - Economics Department, Queen's University - 1978

Performance evaluation of public sector enterprises is an activity which if we were to ask what it should incorporate, we would likely compile a long list of issues for investigation. A selected number of these would probably cover areas such as: financial performance, corporate planning,...

Persistent link: https://www.econbiz.de/10005688095

PRINCIPLES OF PERFORMANCE EVALUATION FOR PUBLIC SECTOR ENTERPISES

Jenkins, Glenn - Economics Department, Queen's University - 1979

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

Persistent link: https://www.econbiz.de/10005688155

AN AUTONOMOUS REVENUE AUTHORITY FOR SOUTH AFRICA

Jenkins, Glenn - Economics Department, Queen's University - 1995

Revenue collection requires the intensive exchange of financial information on economic transactions, revenues, expenditures, and incomes with a high degree of voluntary compliance. Furthermore, over the past 15 years the world has experienced a revolution in communication and information...

Persistent link: https://www.econbiz.de/10005490179

A TARIFF, EXCISE, AND VAT WITHHOLDING TAX SYSTEM FOR IMPORTING GOODS FOR BOLIVIA

GODOY, RICARDO; Jenkins, Glenn; PATTEN, RICHARD - Economics Department, Queen's University - 1991

The system outline here is designed to make the maximum use of the great advances and cost savings arising in modern communication. Fax and electronic mail allow for almost instant communication at very low cost between Bolivia and almost every other country in the world. As a consequence, the...

Persistent link: https://www.econbiz.de/10005490184