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This paper examines the differences between state owned enterprises and their private-sector counterparts in terms of the way they are affected by the tax systems. The relationship between state-owned enterprise finance and the impact of a tax system on these firms is also studied. A number of...

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...

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...

This report reviews the current administration of income and tax policy issues in Zambia and makes recommendations for reform of the income tax law and administration of the laws.

A Bolivian Mining cost index is constructed by combining the prices of the key commodities and weighting them according to their impact on the cost structure of the sector. Such a mining cost index could be estimated quarterly semi-annually, or annually according to the availability of the...

A common assumption in the economic literature when measuring the effective rate of corporation taxation or estimating the cost of capital is that all the tax incentives can be utilized by the firms in the period that the incentives are legally available to them. For this assumption to hold...

While previous analysis of the consumer credit market have allowed for a rationing of funds between potential borrowers by means of models reflecting the retail market for funds, this paper examines the consumer credit market from the perspective of the derived demand for funds by the financial...