Glenn Jenkins provided assistance to the government of North Cyprus on the development of a system of fiscal federalism covering the Central as well as the Constituent States in the proposed new constitution of Cyprus, February- March 2003.
A team of professionals from CRI has evaluated the impact of fiscal incentives on industrialization in Taiwan for the past forty years. The project also examined the evolution of tax policy and tax administration and provided lessons to be learned. The study was financed by Chung-hua Institution of Economic Research and Harvard Institute for International Development. The analyses and findings were documented and finally published by John F. Kennedy School of Government, Harvard University in 2003 as a book titled, Taxation and Economic Development in Taiwan.
CRI has been providing assistance on tax policy and administration issues, including the tax treatment of the Hydrocarbons sector and property taxation, for the Ministry of Finance, Government of Bolivia since September 2002.
We have consulted the Inter-American Development Bank and the Government of Belize to identify many of the important tax policy and revenue issues in Belize. We analyzed the strengths and weaknesses of the current tax system in Belize and made a number of concrete proposals of ways it might be strengthened in tax revenue and tax administration. The study was successfully completed in September 2002.
We provided consulting services for the Ministry of Finance, the Kyrgyz Republic in the areas of tax policy and trade policy in May 2001.
We provided consulting services for the Ministry of Finance, North Cyprus in the areas of value added tax and personal income tax during the year of 2001.
We provided strategies to enhance the tax system for the Ministry of Finance, the Kyrgyz Republic and the World Bank in March 2001.
We provided consulting services for Deloitte Touche Tohmatsu Emerging Markets Group Ltd and the World Bank in the areas of tax revenue and forecasting in China in 1999-2000. The project was to assess and advise on the current system of household survey and enterprise survey in China as well as to develop models to estimate tax revenue and tax capacity. The project was completed in July 2000.
We consulted and advised Sigma One Corporation and the Government of Ghana on developing models to estimate various major tax revenues in Ghana. The major taxes included business income tax, import duty, value added tax, and excise tax. The project was conducted in 1999 and completed in February 2000.
We consulted and advised the Inter-American Development Bank and the Government of Guyana on sustainable development of an agricultural economy in 1998-99. The project focused on alternative financing schemes in order to sustain the development of the hydraulic system in Guyana. The project also provided analysis and advices on the issue of taxation of rice export in Guyana.
Glenn Jenkins was the director of a project to design and implement a system of value added taxation in Nepal. This three year project, dealt with all aspects of the indirect taxation system in Nepal, and assisted in its transformation from a system based on excise taxes to one of a single rate value added tax. The new tax system began functioning on November 16, 1997. This project involved the preparation of several tax policy papers that guided the government in a step by step transformation of the tax legislation, and also the tax administration, for its previous form into a modern VAT administrative organization. Tax legislation was prepared that was passed by the Parliament of Nepal. A major program of taxpayer education was designed and implemented, a comprehensive training program was designed and implemented for the staff of the tax administration, and detailed operation manuals were prepared for the administration of the VAT. As part of this project, a complete computerized administrative and management information system was designed, built and put into operation for the VAT system in Nepal.
In 1997 and 1998 Glenn Jenkins directed a team of tax policy and tax administration specialists in the completion of a major program for the reform of the income tax system in Nepal. This study, financed by the UNDP, was sponsored as a collaborative effort between the Ministry of Finance, and the Federation of Nepal Chambers of Commerce and Industry. In this study a careful diagnosis was made of the current system of income taxation and a set of recommendations were prepared. As part of this project, detailed draft legislation was prepared including a new tax administration code.
The analyses and recommendations were put together and published by Kluwer Law Publishers, the Netherlands as a book, Reengineering Tax Systems in Low Income Countries: An Application to Nepal, 2002.
We have successfully completed a project involving a comprehensive re-engineering of the tax administrative functions of the Ministry of Finance of Puerto Rico. For two years we have worked with the management of the Ministry of Finance of Puerto Rico to assist them in transforming the structure of their tax administration from one based on individual taxes to a tax administration organized according to the various tax functions of tax administration. This project also involved assisting senior management of the tax administration in the coordination of a major information technology project in Puerto Rico that put in place a management information and taxpayer service system, including a fully operational taxpayer master file.
Glenn Jenkins and other principals of CRI worked together on a three year project for the Ministry of Finance of the Dominican Republic to design and implement a new Revenue Code and tax administration system. This also included a major re-engineering of the administrative system of Customs. In the case of customs, a new administrative structure and computerized administrative information system was designed and implemented. This information system was integral to the carrying out of the administrative functions of customs, and in addition, provided the information base for both management reporting as well as economic statistics. Five years later, this system has been enhanced and is still operating as a central feature of the country’s customs administration.
In addition to tax policy, legislation, and tax administration expertise, CRI has extensive capabilities in the area of training. Glenn Jenkins was the Director of the International Tax Program at Harvard University from 1989 to 1998. The participants in these courses have generally been from a broad range of countries and experiences. In addition, they have conducted such courses overseas for the tax professions from the CIS countries (in conjunction with the OECD), and for public sector officials in Canada, China, Cyprus, Malaysia, Indonesia, Russia, Sri Lanka, Nepal and India. Through the international training activities we have been able to gain experience in addressing a much broader set of issues in the field of taxation than one normally faces through single-country project advisory experiences.