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Taxation Of State-Owned Enterprises

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

Abstract

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 proposals are developed in the paper that would help to strengthen the ability of governments to impose and collect tax revenue from the firms they nominally own.

Suggested Citation

  • Glenn Jenkins, 1986. "Taxation Of State-Owned Enterprises," Development Discussion Papers 1986-01, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:69
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    File URL: https://cri-world.com/publications/qed_dp_69.pdf
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    Citations

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    Cited by:

    1. Glenn Jenkins & G.P. SHUKLA, 1990. "Fiscal Policies For Mining (Gold) In The Pacific Islands," Development Discussion Papers 1990-03, JDI Executive Programs.
    2. Zaida Contreras, Tihomir Ancev, and Regina Betz, 2014. "Evaluation of Environmental Taxation on Multiple Air Pollutants in the Electricity Generation Sector - Evidence from New South Wales, Australia," Economics of Energy & Environmental Policy, International Association for Energy Economics, vol. 0(Number 2).

    More about this item

    Keywords

    taxation; state-owned enterprises; private sector;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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