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Taxation Of State-Owned Enterprises


  • Glenn Jenkins

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


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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    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.

    More about this item


    taxation; state-owned enterprises; private sector;

    JEL classification:

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


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