This paper evaluates the degree to which the American tax treatment of foreign earned income neutralizes the incentive effects of change in Canadian corporation income tax policies. The value of the tax transfers that would take place between the United States and Canadian treasuries for various...

The purpose of this paper is to carry out a series of empirical estimates of the relative impact of a series of changes in the Canadian taxation of income generated by foreign-owned investments on: 1) The change in Canadian tax revenues 2) The tax transfer to or from the U.S. Treasury, and 3)...

The objective of this study is to provide an overview of the present state of the steel industry in a number of countries in the developed world and compare the incentives provided to corporations to undertake investments that are created by the tax systems in these countries. In all, the tax...

In this paper, we address the administration issues associated with the most important border tax adjustments for export expansion. These relate to the refund of input tax credits under the VAT and the relief from customs duties on imported inputs used to produce exports. Such refunds in many...

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...

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...

In this paper an overview is made of the determinants of voluntary tax compliance. Unlike previous treatments of this subject, the cost of taxpayer compliance is considered as an important determinant of overall level of voluntary compliance in a country. A number of ways that tax authorities...

This report highlights the issues relevant to the process of transition to a revenue authority, and analyzed elements of the implementing legislation for this form of tax administration. A revenue authority’s capacity to improve tax collection is tied to the political and bureaucratic...

Tax analysis and forecasting of revenues are of critical importance to governments in ensuring stability in tax and expenditure policies. To augment timely and effective analysis of the revenue aspects of the fiscal policy, governments have increasingly turned toward in-house tax policy units...