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The author examines the role of optimal tax analysis in informing and influencing tax policy design.

The design of investment incentives in developing economies should reflect consideration of their effects on the marginal effective tax rate, on firms likely to suffer losses, on cash flows, on foreign-owned firms, and on the way capital is allocated among assets.

The purpose of this study is to concentrate on the use of taxation measures by the public sector to extract revenues from resources industries, special consideration is given to taxes specific to the resource sector.

Study designed to review the existing system of intergovernmental grants in Canada, consider their economic rationale, and offers some suggestions for structural change.