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Publications of Graham Glenday :chronological alphabetical combined listing:
%% Other Working Papers @article{fds146652, Author = {G. Glenday}, Title = {Special Regimes & Thresholds for Taxation of SMEs}, Year = {2007}, Month = {October}, Key = {fds146652} } @article{fds146650, Author = {G. Glenday}, Title = {Towards fiscally feasible and efficient trade liberalization}, Year = {2006}, Month = {May}, Key = {fds146650} } @article{fds146649, Author = {G. Glenday}, Title = {Compliance Strategy: Where is Sub-Saharan Africa Headed?}, Year = {2006}, Month = {March}, Key = {fds146649} } %% Other Working Papers @article{fds159911, Author = {G. Glenday}, Title = {The New “Old” Approach to the Economic Opportunity Cost of Capital}, Year = {2009}, Key = {fds159911} } %% Other @misc{fds359860, Author = {Glenday, G}, Title = {Climate-Informed Public Investment Management Diagnostic Framework; Climate Change Adaptation and Mitigation}, Booktitle = {Climate-Informed Public Investment Management Diagnostic Framework; Climate Change Adaptation and Mitigation}, Year = {2020}, Month = {July}, Key = {fds359860} } @misc{fds359861, Author = {Glenday, G}, Title = {Diagnostic Assessment of Public Investment Management for State Owned Enterprises and Non-Profit Government Entities}, Booktitle = {Diagnostic Assessment of Public Investment Management for State Owned Enterprises and Non-Profit Government Entities}, Year = {2020}, Month = {January}, Key = {fds359861} } @misc{fds359862, Author = {Glenday, G and Bharali, I and Wang, Z}, Title = {Enhancing Domestic Revenues: Constraints and Opportunities: A cross-country comparative study of tax capacity, effort and gaps}, Booktitle = {Enhancing Domestic Revenues: Constraints and Opportunities: A cross-country comparative study of tax capacity, effort and gaps}, Publisher = {Center for Policy Impact in Global Health, Duke University and Duke Center for International Development}, Year = {2019}, Month = {April}, Key = {fds359862} } @misc{fds359799, Author = {Glenday, G}, Title = {Towards a framework for managing tax incentives in the context of Ethiopia}, Booktitle = {Towards a framework for managing tax incentives in the context of Ethiopia}, Year = {2016}, Month = {June}, Key = {fds359799} } @misc{fds310950, Author = {Glenday, G and Cossio Munoz and F}, Title = {Public Investment Management Manual}, Year = {2015}, Month = {July}, Key = {fds310950} } @misc{fds305052, Author = {Glenday, G}, Title = {Economic Analysis Guidance for Governance and Public Sector Management Operations in Select Areas of Public Financial Management}, Pages = {91 pages}, Year = {2015}, Month = {June}, url = {http://hdl.handle.net/10161/11615 Duke open access}, Key = {fds305052} } @misc{fds311197, Author = {Glenday, G and Cossio Munoz and F}, Title = {Strengthening Public Investment Management: Strengthening the Roles of the Public Sector Investment Program, Development Committee and Project Implementation}, Publisher = {World Bank for the Ministry of Finance, Trade and Industry, Government of Seychelles}, Year = {2015}, Month = {February}, Key = {fds311197} } @misc{fds311195, Author = {Glenday, G and Shukla, GP}, Title = {Proposals to strengthen the PIM component of the PEFA framework and indicators}, Year = {2014}, Month = {October}, Key = {fds311195} } @misc{fds311193, Author = {Glenday, G}, Title = {Public Investment Management (PIM) Reform Indicators}, Year = {2014}, Month = {September}, Key = {fds311193} } @misc{fds311192, Author = {Glenday, G and Shukla, GP}, Title = {Public Investment Management (PIM): Processes, Issues and Indicators}, Year = {2014}, Month = {July}, Key = {fds311192} } @misc{fds311196, Author = {Glenday, G and Shukla, GP}, Title = {Analytical tools and techniques for public expenditure review of public investment management systems}, Year = {2014}, Month = {July}, Key = {fds311196} } @misc{fds310951, Author = {Glenday, G and Bhattacharya, S and Kelly, R and Marshall Kissoon and K and Sugana, R}, Title = {Guyana: Review of the Tax System}, Year = {2014}, Month = {February}, Key = {fds310951} } @misc{fds311190, Author = {Glenday, G and Shukla, GP}, Title = {Tax Transparency in Tajikistan: A Study of Tax Transparency in Tajikistan: Tax Policy, Tax Administration and Tax Compliance Issues}, Year = {2012}, Month = {May}, Key = {fds311190} } @misc{fds311189, Author = {Glenday, G and Shukla, GP}, Title = {Tax Transparency in Kazakhstan: A Study of Tax Transparency in Kazakhstan: Tax Policy, Tax Administration and Tax Compliance Issues}, Year = {2012}, Month = {February}, Key = {fds311189} } @misc{fds311188, Author = {Glenday, G and Shukla, GP}, Title = {Tax Transparency in Kyrgyz Republic: A Study of Tax Transparency in Kyrgyzstan: Tax Policy, Tax Administration and Tax Compliance Issues}, Year = {2012}, Month = {February}, Key = {fds311188} } @misc{fds305056, Author = {Kelly, R and Glenday, G and Forde, W}, Title = {Conditions for Improving the Property Tax in the Bahamas: Final Report}, Booktitle = {Conditions for Improving the Property Tax in the Bahamas: Final Report}, Publisher = {InterAmerican Development Bank}, Year = {2011}, url = {http://publications.iadb.org/handle/11319/6698}, Abstract = {The Commonwealth of the Bahamas has translated sound economic management, political stability and close proximity to the world’s largest consumer market into steady growth and high levels of per capita income. Real annual economic growth has averaged about 1.3% over the past two decades with a strong growth spurt of 4.6% during 1993-99. Per capita income is currently about B$21,500 and over $25,000 in purchasing power parity terms, which makes it the highest amongst the Caribbean economies. Despite achieving growth and high levels of per capita income, the Government of the Bahamas (GoB) faces fiscal challenges to contain public debt while sustaining public services to support growth and development. These fiscal challenges are arising from (1) the negative impact of the 2008-09 recession on revenues combined with increased stimulus expenditures, (2) a narrow and volatile tax base combined with a need to modernize and strengthen its revenue administration and (3) policy objective of joining WTO has implications for reducing import duty rates and for non-discrimination in tax policy This report addresses options for improving the fiscal balance in the short and medium terms with a particular focus on the reform of the property tax system and its potential revenue contribution. The report (1) presents an overview and performance of the revenue base of the Bahamas exploring the nature and seriousness of the emerging public debt build up; (2) analyzes the existing tax structures and reforms presenting policy and administrative recommendations for improving revenue yield; (3) analyzes property tax policies and administration to identify recommendations for improving property tax revenue yield, equity and efficiency in the Bahamas.}, Key = {fds305056} } @misc{fds311187, Author = {Glenday, G and Shukla, GP}, Title = {Reforming Tax Policy In Thailand}, Year = {2010}, Month = {August}, Key = {fds311187} } @misc{fds311186, Author = {Glenday, G and Alvarez, D and Mertens, JB}, Title = {Guyana: Review of the Tax System}, Year = {2009}, Key = {fds311186} } @misc{fds305100, Author = {Glenday, G}, Title = {The new (but old) approach to the Economic Opportunity Cost of Capital}, Pages = {23 pages}, Year = {2008}, Month = {September}, url = {http://hdl.handle.net/10161/7547 Duke open access}, Key = {fds305100} } @misc{fds146654, Author = {G. Glenday}, Title = {South African Tax Performance: Some Perspectives and International Comparisons}, Year = {2008}, Month = {March}, Key = {fds146654} } @misc{fds305102, Author = {Glenday, G}, Title = {South African Tax Performance: Some Perspectives and International Comparisons}, Year = {2008}, Month = {March}, url = {http://hdl.handle.net/10161/7537 Duke open access}, Key = {fds305102} } @misc{fds191190, Author = {G. Glenday and GP Shukla}, Title = {Public Finance in Open Economies}, Journal = {teaching manual}, Year = {2008}, Key = {fds191190} } @misc{fds191191, Author = {G. Glenday and GP Shukla}, Title = {Tax Analysis and Revenue Forecasting: Issues and Techniques}, Journal = {teaching manual}, Year = {2008}, Key = {fds191191} } @misc{fds47654, Author = {G. Glenday}, Title = {Belize: A Review of Public Expenditures}, Series = {Economic and Sector Study Series, RE2-06-018,}, Publisher = {Inter-Ameircan Development Bank}, Year = {2006}, Month = {October}, Key = {fds47654} } @misc{fds305103, Author = {Glenday, G}, Title = {Towards fiscally feasible and efficient trade liberalization}, Year = {2006}, Month = {May}, url = {http://hdl.handle.net/10161/7535 Duke open access}, Key = {fds305103} } @misc{fds47653, Author = {G. Glenday}, Title = {Tax Receipts Forecasting Model}, Publisher = {revisions (mimeo)}, Year = {2005}, Key = {fds47653} } @misc{fds47655, Author = {G. Glenday and GP Shukla}, Title = {Public Finance in Open Economies}, Journal = {teaching manual}, Year = {2005}, Key = {fds47655} } @misc{fds47656, Author = {G. Glenday and GP Shukla}, Title = {Tax Analysis and Revenue Forecasting: Issues and Techniques}, Journal = {teaching manual}, Year = {2005}, Key = {fds47656} } @misc{fds305101, Author = {Glenday, G}, Title = {Assessment of the Current State of VAT Implementation in SADC Member States}, Pages = {201 pages}, Year = {2004}, Month = {August}, url = {http://hdl.handle.net/10161/7539 Duke open access}, Key = {fds305101} } @misc{fds47652, Author = {G. Glenday}, Title = {Assessment of the Current State of VAT Implementation in SADC Member States}, Publisher = {Report prepared for the Trade, Industry, Finance and Investment (TIFI) Directorate of the Southern African Development Community}, Year = {2004}, Key = {fds47652} } @misc{fds14366, Author = {G. Glenday}, Title = {Towards a Strategy for an Improved Tax System}, Publisher = {World Bank Fiscal Aide-Memoir to Government of Turkey}, Year = {2003}, Key = {fds14366} } @misc{fds14367, Author = {G. Glenday and Meera Metha and Roy Kelly}, Title = {Kenya: An Assessment of Local Service Delivery and Local Governments in Kenya}, Journal = {The World Bank, Water and Urban I, Africa Region Report No. 24383}, Year = {2003}, Key = {fds14367} } @misc{fds47649, Author = {G. Glenday and Joseph Tham}, Title = {What weights in the WACC?}, Publisher = {Sanford Institute Working Paper Series, paper No. SAN03-01}, Year = {2003}, Key = {fds47649} } @misc{fds47650, Author = {G. Glenday}, Title = {Economic Opportunity Cost of Capital: Financing Infrastructure in Emerging Markets}, Publisher = {Report prepared for INT/ITD, Inter-American Development Bank}, Year = {2003}, Key = {fds47650} } @misc{fds47651, Author = {G. Glenday}, Title = {VAT analysis and revenue estimation based on micro-simulation data}, Publisher = {Report prepared for Ministry of Finance, Government of Ghana}, Year = {2003}, Key = {fds47651} } @misc{fds47648, Author = {G. Glenday and Meera Metha and Roy Kelly}, Title = {Kenya: An Assessment Of Local Service Delivery And Local Governments In Kenya}, Publisher = {The World Bank, Water and Urban I, Africa Region Report No. 24383}, Year = {2002}, Key = {fds47648} } @misc{fds47646, Author = {G. Glenday and T.C.I. Ryan}, Title = {Trade Liberalization and Growth in Kenya}, Publisher = {African Economic Policy Discussion Paper #44 (Equity and Growth through Economic Research (EAGER) Project, USAID/Africa Bureau)}, Year = {2000}, Month = {October}, Key = {fds47646} } @misc{fds47645, Author = {G. Glenday}, Title = {Trade Liberalization and Customs Revenues: Does trade liberalization lead to lower customs revenues? The Case of Kenya}, Publisher = {HIID Development Discussion Paper #764}, Year = {2000}, Month = {June}, Key = {fds47645} } @misc{fds47644, Author = {G. Glenday and David Ndii}, Title = {Export Platforms in Kenya}, Publisher = {EAGER Research Paper}, Year = {1999}, Key = {fds47644} } @misc{fds47641, Author = {G. Glenday}, Title = {Country Profile: Kenya}, Journal = {The Africa Competitiveness Report 1998}, Publisher = {World Economic Forum and HIID, World Economic Forum, Geneva, Switzerland}, Year = {1998}, Key = {fds47641} } @misc{fds47636, Author = {G. Glenday}, Title = {Basic World Tax Code in Sub-Saharan Africa, Does it fit the Bill?}, Journal = {Tax Notes International}, Year = {1996}, Key = {fds47636} } @misc{fds47632, Author = {G. Glenday}, Title = {The Design of Bilateral Direct Transfer Scheme between Lesotho and the Repbulic of South Africa}, Publisher = {HIID Development Discussion Paper #487, Taxation Series #20}, Year = {1994}, Month = {April}, Key = {fds47632} } @misc{fds47630, Author = {G. Glenday}, Title = {Perspectives on the Computerization of Tax System in Sub-Saharan Africa}, Publisher = {HIID Development Discussion Paper #446 TRS, Taxation Research Series #9}, Year = {1993}, Month = {May}, Key = {fds47630} } @misc{fds47629, Author = {G. Glenday}, Title = {On Safari in Kenya: from Sales Tax to Value Added Tax}, Journal = {International VAT Monitor}, Year = {1991}, Month = {December}, Key = {fds47629} } @misc{fds47628, Author = {G. Glenday and J.M. Mintz}, Title = {The Nature and Magnitude of Tax Losses of Canadian Corporations}, Year = {1990}, Month = {October}, Key = {fds47628} } @misc{fds47627, Author = {G. Glenday}, Title = {Monte Carlo Simulation Techniques in the Valuation of Truncated Distributions in the Context of Project Appraisal}, Publisher = {(mimeo)}, Year = {1989}, Month = {June}, Key = {fds47627} } @misc{fds47625, Author = {G. Glenday}, Title = {Personal Savings and Portfolio Composition: Changing Tax Incentives}, Publisher = {Development Discussion Paper No. 257, Harvard Institute for International Development}, Year = {1987}, Month = {December}, Key = {fds47625} } @misc{fds47624, Author = {G. Glenday and J.B. Davies}, Title = {Accrual Equivalent Marginal Tax Rates for Personal Financial Assets}, Publisher = {Development Discussion Paper No. 237, Harvard Institute for International Development}, Year = {1986}, Month = {December}, Key = {fds47624} } @misc{fds47621, Author = {G. Glenday}, Title = {Labor Adjustment and Trade Liberalization: Costs and Policies at the Canadian Context}, Publisher = {Ph.D. dissertation, Harvard University}, Year = {1982}, Month = {December}, Key = {fds47621} } @misc{fds47620, Author = {G. Glenday}, Title = {Comment on 'Economic Adjustment and Labor Market Policy}, Publisher = {2nd John Deutsch Roundtable on Economic Policy, Queen's University}, Year = {1982}, Month = {November}, Key = {fds47620} } @misc{fds47602, Author = {G. Glenday G.P. Jenkins}, Title = {Do Those Unemployment Longer Work Longer?}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1982}, Month = {June}, Key = {fds47602} } @misc{fds47603, Author = {G. Glenday and J. Alam}, Title = {The Labor Market Experience of Individuals: Unemployment Insurance and Regional Effects}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1982}, Month = {May}, Key = {fds47603} } @misc{fds47600, Author = {G. Glenday and R. Hood}, Title = {Pensions and Labor Force Behavior}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1982}, Month = {February}, Key = {fds47600} } @misc{fds47601, Author = {G. Glenday and J. Alam}, Title = {The Effects of Unemployment Insurance Benefits on the Structure of Employment in Seasonally and Cyclically Sensitive Sectors}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1982}, Month = {February}, Key = {fds47601} } @misc{fds47619, Author = {G. Glenday and R. Hood and J.C. Evans}, Title = {The Estimation of a Social Discount Rate for Canada: A Stock Adjustment Model with Country Risk}, Publisher = {paper prepared for the Department of Finance}, Year = {1982}, Month = {January}, Key = {fds47619} } @misc{fds47618, Author = {G. Glenday and R. Hood and J.C. Evans}, Title = {Foreign Savings and the Estimation of a Social Discount Rate for Canada}, Publisher = {paper prepared for the Department of Finance}, Year = {1981}, Month = {December}, Key = {fds47618} } @misc{fds47599, Author = {G. Glenday and J. Alam}, Title = {Employment Performance and Labor Market Adjustment in the Automobile Industry}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1981}, Month = {September}, Key = {fds47599} } @misc{fds47597, Author = {G. Glenday and G.P. Jenkins}, Title = {Patterns of Duration of Employment and Unemployment}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Publisher = {Technical Study No. 12}, Year = {1981}, Month = {July}, Key = {fds47597} } @misc{fds47598, Author = {G. Glenday and G.P. Jenkins}, Title = {The Employment Experience of the Unemployed}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Publisher = {Technical Study No. 13}, Year = {1981}, Month = {July}, Key = {fds47598} } @misc{fds47595, Author = {G. Glenday and G.P. Jenkins}, Title = {Labor Adjustment: An Overview of Problems and Policies}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Publisher = {Technical Study No. 11}, Year = {1981}, Month = {May}, Key = {fds47595} } @misc{fds47596, Author = {G. Glenday and G.P. Jenkins}, Title = {The Unemployment Experience of Individuals}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Publisher = {Technical Study No. 14}, Year = {1981}, Month = {May}, Key = {fds47596} } @misc{fds47616, Author = {G. Glenday and G.P. Jenkins}, Title = {Industrial Dislocation and the Private Cost of Labor Adjustment}, Publisher = {Harvard Institute of International Development Discussion Paper No. 113}, Year = {1981}, Month = {February}, Key = {fds47616} } @misc{fds47594, Author = {G. Glenday and G.P. Jenkins}, Title = {An Overview of Issues Related to Employment Policy in Canada}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1980}, Month = {November}, Key = {fds47594} } @misc{fds47615, Author = {G. Glenday and G.P. Jenkins and J.C. Evans}, Title = {Worker Adjustment Costs and Assistance Policies}, Publisher = {World Bank Staff Working Paper No. 426}, Year = {1980}, Month = {October}, Key = {fds47615} } @misc{fds47614, Author = {G. Glenday and Evans, J.C. and G.P. Jenkins}, Title = {Worker Adjustment to Liberalized Trade: Costs and assistance Policies}, Publisher = {Harvard Institute of International Development Discussion Paper No. 98}, Year = {1980}, Month = {July}, Key = {fds47614} } @misc{fds47613, Author = {G. Glenday and G.P. Jenkins and J.C. Evans}, Title = {Worker Adjustment Policies: An Alternative to Protectionism}, Publisher = {North-South Institute}, Year = {1980}, Key = {fds47613} } @misc{fds47593, Author = {G. Glenday}, Title = {Approaches to Government Involvement in Promoting Risky Investments}, Journal = {Report prepared for Department of Industry, Trade and Commerce, Ottawa}, Year = {1979}, Month = {October}, Key = {fds47593} } @misc{fds47592, Author = {G. Glenday}, Title = {Key Factors in the Income Loss of Laid-Off Workers}, Journal = {Report prepared for Department of Industry, Trade and Commerce, Ottawa}, Year = {1979}, Month = {August}, Key = {fds47592} } @misc{fds47591, Author = {G. Glenday}, Title = {Income Loss Estimated for a Sample of Beneficiaries of the Adjustment Assistance Benefits Program}, Journal = {Report prepared for Department of Industry, Trade and Commerce, Ottawa}, Year = {1978}, Month = {December}, Key = {fds47591} } @misc{fds47589, Author = {G. Glenday and G.P. Jenkins and J.C. Evans and C. Montmarquette}, Title = {Trade Adjustment Assistance: Costs of Adjustment and Policy Proposals}, Journal = {Report prepared for Department of Industry, Trade and Commerce, Ottawa}, Year = {1978}, Month = {June}, Key = {fds47589} } @misc{fds47590, Author = {G. Glenday and J.C. Evans}, Title = {Inflation and Investment}, Journal = {Report prepared for Department of Industry, Trade and Commerce, Ottawa}, Year = {1978}, Month = {May}, Key = {fds47590} } %% Journal Articles @article{fds353797, Author = {Glenday, G and Shukla, GP and Tham, J and Kapoor, D and Maitra, A and Voetsch, R}, Title = {USAID/India Reform Project Compendium with Practitioners' Guide, Volume V State Fiscal Management Reform}, Year = {2009}, Month = {December}, Key = {fds353797} } @article{fds305099, Author = {Glenday, G}, Title = {The New “Old” Approach to the Economic Opportunity Cost of Capital}, Year = {2009}, Key = {fds305099} } @article{fds305098, Author = {Glenday, G}, Title = {Special Regimes & Thresholds for Taxation of SMEs}, Year = {2007}, Month = {October}, Key = {fds305098} } @article{fds305097, Author = {Glenday, G}, Title = {Compliance Strategy: Where is Sub-Saharan Africa Headed?}, Year = {2006}, Month = {March}, Key = {fds305097} } @article{fds305090, Author = {Glenday, RKWG and Mehta, M}, Title = {Kenya: An Assessment of Local Service Delivery and Local Government in Kenya}, Journal = {World Bank Report}, Number = {24383}, Year = {2003}, Key = {fds305090} } @article{fds305107, Author = {Glenday, G}, Title = {Trade Liberalization and Customs Revenues: Does trade liberalization lead to lower customs revenues? The Case of Kenya}, Journal = {Journal of African Finance and Economic Development}, Volume = {5}, Number = {2}, Pages = {89-125}, Year = {2002}, Month = {Fall}, Key = {fds305107} } @article{fds305108, Author = {Glenday, G}, Title = {Kenya Offers Tax Incentives to Help Restart Growth}, Journal = {Tax Notes International}, Volume = {21}, Number = {5}, Year = {2000}, Key = {fds305108} } @article{fds305109, Author = {Glenday, G}, Title = {Kenya Lowers Tax Rates to Revive Economy}, Journal = {Tax Notes International}, Volume = {19}, Number = {4}, Year = {1999}, Key = {fds305109} } @article{fds305110, Author = {Glenday, G}, Title = {Kenya Introduces Balanced Budget}, Journal = {Tax Notes International}, Volume = {17}, Number = {6}, Year = {1998}, Key = {fds305110} } @article{fds305111, Author = {Glenday, G}, Title = {Kenya's 1997 Budget Reduces Tax Rates}, Journal = {Tax Notes International}, Volume = {15}, Number = {11}, Year = {1997}, Key = {fds305111} } @article{fds305112, Author = {Glenday, G}, Title = {Kenya Finance Act Maintains Tax Reform Tradition}, Journal = {Tax Notes International}, Volume = {14}, Number = {4}, Year = {1997}, Key = {fds305112} } @article{fds305113, Author = {Glenday, G}, Title = {Customs and Trade Facilitation: Challenges and Opportunities in Sub-Saharan Africa}, Volume = {52}, Number = {6}, Year = {1997}, Abstract = {This paper describes the changing economic environments being experienced by Sub-Saharan African (SSA) countries as they move from relatively controlled and closed economies, to more open and liberalized economies with wider regional trade arrangements, deepening trade cooperation, and expanding duty-free areas. The effects on trade and customs administration of these changes is discussed, and future challenges and opportunities are identified.}, Key = {fds305113} } @article{fds305114, Author = {Glenday, G}, Title = {Risk Sharing Contracts in Project Appraisal}, Journal = {The Canadian Journal of Program Evaluation}, Pages = {99-119}, Publisher = {Special Issue}, Year = {1997}, Key = {fds305114} } @article{fds305115, Author = {Glenday, G}, Title = {Kenyan Budget Continues in Tax Reform Tradition}, Journal = {Tax Notes International}, Volume = {11}, Number = {8}, Year = {1995}, Key = {fds305115} } @article{fds305116, Author = {Glenday, G}, Title = {Kenyan Budget Continues Tax Reforms under Tax Modernization Program}, Journal = {Tax Notes International}, Volume = {9}, Number = {11}, Year = {1994}, Key = {fds305116} } @article{fds305117, Author = {Glenday, G}, Title = {Kenyan Finance Act 1993 Offers Reform and Simplification}, Journal = {Tax Notes International}, Volume = {7}, Number = {24}, Year = {1993}, Key = {fds305117} } @article{fds305104, Author = {Glenday, G and Davies, JB}, Title = {Accrual Equivalent Marginal Tax Rates for Personal Financial Assets}, Journal = {The Canadian Journal of Economics}, Volume = {23}, Number = {1}, Pages = {189-189}, Publisher = {JSTOR}, Year = {1990}, Month = {February}, ISSN = {0008-4085}, url = {http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:A1990CU48000011&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=47d3190e77e5a3a53558812f597b0b92}, Doi = {10.2307/135527}, Key = {fds305104} } @article{fds305118, Author = {Glenday, G and Gupta, AK and Pawlak, H}, Title = {Tax Incentives for Personal Charitable Contributions}, Journal = {The Review of Economics and Statistics}, Volume = {68}, Number = {4}, Pages = {688-688}, Publisher = {JSTOR}, Year = {1986}, Month = {November}, ISSN = {0034-6535}, url = {http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:A1986F235400018&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=47d3190e77e5a3a53558812f597b0b92}, Doi = {10.2307/1924530}, Key = {fds305118} } @article{fds305119, Author = {Barichello, RR and Glenday, G}, Title = {The Tax Expenditure of Agricultural Marketing Quota Deducibility}, Journal = {Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie}, Volume = {33}, Number = {3}, Pages = {263-284}, Year = {1985}, Month = {January}, ISSN = {0008-3976}, url = {http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:A1985AVM3300001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=47d3190e77e5a3a53558812f597b0b92}, Doi = {10.1111/j.1744-7976.1985.tb02139.x}, Key = {fds305119} } @article{fds305105, Author = {GLENDAY, G and JENKINS, GF}, Title = {INDUSTRIAL DISLOCATION AND THE PRIVATE COST OF LABOR ADJUSTMENT}, Journal = {Contemporary Economic Policy}, Volume = {2}, Number = {4}, Pages = {23-36}, Publisher = {WILEY}, Year = {1984}, Month = {January}, url = {http://dx.doi.org/10.1111/j.1465-7287.1984.tb00765.x}, Doi = {10.1111/j.1465-7287.1984.tb00765.x}, Key = {fds305105} } @article{fds305120, Author = {Jenkins, GP and Misir, D and Glenday, G}, Title = {The Taxation of Foreign Investment Income in Canada, the United States and Mexico}, Journal = {Law and Contemporary Problems}, Volume = {44}, Number = {3}, Pages = {143-143}, Publisher = {JSTOR}, Year = {1981}, Month = {Summer}, ISSN = {0023-9186}, url = {http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:A1981NN01700008&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=47d3190e77e5a3a53558812f597b0b92}, Doi = {10.2307/1191214}, Key = {fds305120} } %% Chapters in Books @misc{fds305051, Author = {Glenday, G and Kaiser, K and Le, T}, Title = {Approaches to Better Project Appraisal}, Booktitle = {The Power of Public Investment Management Transforming Resources Into Assets for Growth}, Publisher = {World Bank Publications}, Editor = {Rajaram, A and Le, T and Kaiser, K and Kim, J-H}, Year = {2014}, Month = {October}, ISBN = {9781464803178}, Abstract = {Public resources, if invested well in public infrastructure and services, can unleash inclusive growth and development.}, Key = {fds305051} } @misc{fds305057, Author = {Coppola, A and Fernholz, F and Glenday, G}, Title = {Estimating the Economic Opportunity Cost of Capital for Public Investment Projects: An Empirical Analysis of the Mexican Case}, Year = {2014}, Month = {March}, Abstract = {This paper offers an assessment of the methodologies employed to estimate the economic opportunity cost of capital for public sector projects, relying on the Mexican case for an applied empirical exercise. The traditional weighted cost of capital (top-down) approach used in the estimation of Mexico's economic opportunity cost of capital is reviewed and compared to the supply price (bottom-up) approach. With respect to previous studies using the top-down approach, this paper explores the contribution of domestic savings and expands the analysis to include a more detailed examination of the available macroeconomic, labor, financial, and tax information. The re-estimated top-down economic opportunity cost of capital for Mexico comes to 10.4 percent. To confirm these results and provide additional insights regarding the alternative bottom-up approach, the economic opportunity cost of capital is estimated using the supply price plus externalities method. For the case of Mexico, this paper recommends using a combination of estimation models (both the top-down and bottom-up approaches) to check the consistency of results and re-estimating the economic opportunity cost of capital every five years to accommodate for macroeconomic and fiscal changes. More broadly, the paper acknowledges the complexities involved in the estimation of the economic opportunity cost of capital for public investment projects and underlines the relevance of additional considerations, such as changes in global economic trends and country risk ratings, tax distortions, financial sector improvements, the impact of reforms, and data availability.}, Key = {fds305057} } @misc{fds305054, Author = {Glenday, G}, Title = {Revenue Forecasting}, Pages = {2-12}, Booktitle = {The International Handbook of Public Financial Management}, Publisher = {Palgrave Macmillan}, Editor = {Allen, R}, Year = {2013}, Month = {August}, ISBN = {9781137315304}, url = {http://dx.doi.org/10.1057/9781137315304}, Abstract = {The priority placed on efficiency and accountability by the second-generation fiscal federalism model strongly complements the objectives of public financial management reforms, which have a similar focus – to improve the operational and ...}, Doi = {10.1057/9781137315304}, Key = {fds305054} } @misc{fds311310, Author = {Glenday, G and Hemming, R}, Title = {Tax design from a fiscal management perspective}, Booktitle = {The International Handbook of Public Financial Management}, Publisher = {Palgrave Macmillan}, Year = {2013}, Month = {August}, ISBN = {9781137177858}, Key = {fds311310} } @misc{fds366787, Author = {Glenday, G}, Title = {Revenue Forecasting}, Pages = {435-452}, Booktitle = {INTERNATIONAL HANDBOOK OF PUBLIC FINANCIAL MANAGEMENT}, Year = {2013}, ISBN = {978-0-230-30024-8}, Key = {fds366787} } @misc{fds366788, Author = {Glenday, G and Hemming, R}, Title = {Tax Design from a Public Financial Management Perspective}, Pages = {416-434}, Booktitle = {INTERNATIONAL HANDBOOK OF PUBLIC FINANCIAL MANAGEMENT}, Year = {2013}, ISBN = {978-0-230-30024-8}, Key = {fds366788} } @misc{fds191188, Author = {G. Glenday}, Title = {The New “Old” Approach to the Economic Opportunity Cost of Capital}, Booktitle = {Discount Rates for the Evaluation of Public Private Partnerships}, Publisher = {Kingston: John Deutsch Institute}, Editor = {David F. Burgess and Glenn P. Jenkins}, Year = {2010}, Key = {fds191188} } @misc{fds191189, Author = {G. Glenday}, Title = {Comment on "Risk-Adjusted Discount Rates for Public Sector Investments" by Donald J.S. Brean and David F. Burgess}, Booktitle = {Discount Rates for the Evaluation of Public Private Partnerships}, Publisher = {Kingston: John Deutsch Institute, Queen's University}, Editor = {David F. Burgess and Glenn P. Jenkins}, Year = {2010}, Key = {fds191189} } @misc{fds305063, Author = {Glenday, G}, Title = {Comment on "Risk-Adjusted Discount Rates for Public Sector Investments" by Donald J.S. Brean and David F. Burgess}, Booktitle = {Discount Rates for the Evaluation of Public Private Partnerships}, Publisher = {Kingston: John Deutsch Institute, Queen’s University}, Editor = {Burgess, DF and Jenkins, GP}, Year = {2010}, Key = {fds305063} } @misc{fds305064, Author = {Glenday, G}, Title = {The New “Old” Approach to the Economic Opportunity Cost of Capital}, Booktitle = {Discount Rates for the Evaluation of Public Private Partnerships}, Publisher = {Kingston: John Deutsch Institute}, Editor = {Burgess, DF and Jenkins, GP}, Year = {2010}, Key = {fds305064} } @misc{fds305062, Author = {Glenday, G and Swift, ZL}, Title = {Establishing Tax Expenditure Accounts – Towards Better Fiscal Accountability and Transparency}, Booktitle = {Turkey Public Expenditure Review}, Publisher = {World Bank}, Year = {2006}, Month = {December}, Key = {fds305062} } @misc{fds146651, Author = {G. Glenday and Z. Li Swift}, Title = {Establishing Tax Expenditure Accounts -- Towards Better Fiscal Accountability and Transparency}, Booktitle = {Turkey Public Expenditure Review}, Publisher = {World Bank}, Year = {2006}, Month = {December}, Key = {fds146651} } @misc{fds14368, Author = {G. Glenday and David Ndii}, Title = {Export Platforms in Kenya}, Booktitle = {Contemporary Perspectives on Developing Societies}, Publisher = {Ashgate Publishers}, Editor = {C. Gray and M. Kimenyi and M. McPherson}, Year = {2003}, Key = {fds14368} } @misc{fds14369, Author = {G. Glenday and T.C.I. Ryan}, Title = {Trade Liberalization and Growth in Kenya}, Booktitle = {Contemporary Perspectives on Developing Societies}, Publisher = {Ashgate Publishers}, Editor = {C. Gray and M. Kimenyi and M. McPherson}, Year = {2003}, Key = {fds14369} } @misc{fds305060, Author = {Glenday, G and Ryan, TCI}, Title = {Trade Liberalization and Growth in Kenya}, Booktitle = {Contemporary Perspectives on Developing Societies}, Publisher = {Ashgate Publishers}, Editor = {Gray, C and Kimenyi, M and McPherson, M}, Year = {2003}, Key = {fds305060} } @misc{fds305061, Author = {Glenday, G and Ndii, D}, Title = {Export Platforms in Kenya}, Booktitle = {Contemporary Perspectives on Developing Societies}, Publisher = {Ashgate Publishers}, Editor = {Gray, C and Kimenyi, M and McPherson, M}, Year = {2003}, Key = {fds305061} } @misc{fds47634, Author = {G. Glenday}, Title = {Capacity Building in the Context of the Kenya Tax Modernization Program}, Booktitle = {Getting Good Government: Capacity Building in the Pbulic Sectors of Developing Countries}, Publisher = {Harvard University Press}, Year = {1997}, Key = {fds47634} } @misc{fds305059, Author = {Glenday, G}, Title = {Capacity Building in the Context of the Kenya Tax Modernization Program}, Booktitle = {Getting Good Government: Capacity Building in the Pbulic Sectors of Developing Countries}, Publisher = {Harvard University Press}, Year = {1997}, Key = {fds305059} } @misc{fds305106, Author = {Glenday, G}, Title = {The Design of Bilateral Direct Transfer Schemes Between Lesotho and the Republic of South Korea.}, Year = {1995}, Key = {fds305106} } @misc{fds47626, Author = {G. Glenday}, Title = {Comments on Tax Expenditure Budget from Inside the Government: The Canadian Experience}, Booktitle = {Tax Expenditures and Government Policy}, Publisher = {John Deutsch Institute for the Study of Economic Policy, Queen's University, Kingston}, Editor = {N. Bruce}, Year = {1989}, Key = {fds47626} } @misc{fds305058, Author = {Glenday, G}, Title = {Comments on Tax Expenditure Budget from Inside the Government: The Canadian Experience}, Booktitle = {Tax Expenditures and Government Policy}, Publisher = {John Deutsch Institute for the Study of Economic Policy, Queen’s University, Kingston}, Editor = {Bruce, N}, Year = {1989}, Key = {fds305058} } %% Op-eds @misc{fds359859, Author = {Glenday, G and Mih Le and T and Mahdi, S and Pijuan, A}, Title = {Assessing Public Investment Management Functions and Institutional Arrangements for State-Owned Enterprises: A Diagnostic Framework}, Journal = {EQUITABLE GROWTH, FINANCE & INSTITUTIONS INSIGHT}, Publisher = {World Bank,}, Year = {2021}, Key = {fds359859} } @misc{fds305055, Author = {Glenday, G}, Title = {Strengthening Project Selection for Capital Budgeting}, Publisher = {Korean Development Institute}, Year = {2014}, Month = {October}, Abstract = {This paper presents the status of development and challenges in the use of integrated project design and appraisal methods for public sector investment project selection and budgeting. It is motivated by the importance of good project preparation to enhance the possibility of good project execution and performance. It provides a road map for both public agencies that still need to achieve good enough or even best practice in project design and appraisal and for the improvement of best practice by the leading agencies. The current status of integrated appraisal methods is covered with a focus on the development of a suite of methods to evaluate non-market services, a major challenge to most government project appraisal units. Some ongoing challenges to integrated appraisal are noted. While in principle appraisal using full costs benefit analysis (CBA) is possible for all types of project based on the evaluation methods now available, given the constraints of financial and technical capacity to conduct full CBA by many agencies, fallback methods including multi-criteria assessment (MCA) and cost-effectiveness analysis (CEA) are discussed to assess where their application is and is not appropriate depending on the nature and size of the project, the size of the externalities and the existing experience and capacity of the government agency to conduct appraisal. As a special case, the complex set of adjustments needed to appraise alternative public private partnership arrangements and to compare them with traditional public investment arrangements is discussed. The paper concludes with noting the need for ongoing institutional investment to develop and maintain integrated appraisal methods and institutional capacity to strengthen project appraisal and selection capacity to achieve enhanced project performance.}, Key = {fds305055} } @misc{fds311194, Author = {Glenday, G}, Title = {Capital versus Current Final Expenditures in Ethiopia: What is the economically efficient and financially sustainable mix?}, Journal = {Ethiopia Public Expenditure Review: Background Paper}, Publisher = {AFT: PREM 2 World Bank}, Year = {2014}, Month = {October}, Key = {fds311194} } @misc{fds311191, Author = {Glenday, G and Bhattacharya, S and Fernholz, F and Hemming, R}, Title = {Study on counter cyclical policies: Role of public investment to stimulate demand}, Publisher = {Public Sector Group, Latin-America and the Caribbean Region, World Bank}, Year = {2012}, Month = {October}, Key = {fds311191} } @misc{fds305095, Author = {Glenday, G and Shukla, GP}, Title = {Tax Analysis and Revenue Forecasting: Issues and Techniques}, Journal = {teaching manual}, Year = {2008}, Key = {fds305095} } @misc{fds305096, Author = {Glenday, G and Shukla, GP}, Title = {Public Finance in Open Economies}, Journal = {teaching manual}, Year = {2008}, Key = {fds305096} } @misc{fds305092, Author = {Glenday, G and Shukla, GP}, Title = {Tax Analysis and Revenue Forecasting: Issues and Techniques}, Journal = {teaching manual}, Year = {2005}, Key = {fds305092} } @misc{fds305093, Author = {Glenday, G and Shukla, GP}, Title = {Public Finance in Open Economies}, Journal = {teaching manual}, Year = {2005}, Key = {fds305093} } @misc{fds305094, Author = {Glenday, G}, Title = {Tax Receipts Forecasting Model}, Publisher = {revisions (mimeo)}, Year = {2005}, Key = {fds305094} } @misc{fds305087, Author = {Glenday, G}, Title = {VAT analysis and revenue estimation based on micro-simulation data}, Publisher = {Report prepared for Ministry of Finance, Government of Ghana}, Year = {2003}, Key = {fds305087} } @misc{fds305088, Author = {Glenday, G}, Title = {Economic Opportunity Cost of Capital: Financing Infrastructure in Emerging Markets}, Publisher = {Report prepared for INT/ITD, Inter-American Development Bank}, Year = {2003}, Key = {fds305088} } @misc{fds305089, Author = {Glenday, G and Tham, J}, Title = {What weights in the WACC?}, Publisher = {Sanford Institute Working Paper Series, paper No. SAN03-01}, Year = {2003}, Key = {fds305089} } @misc{fds305091, Author = {Glenday, G}, Title = {Towards a Strategy for an Improved Tax System}, Publisher = {World Bank Fiscal Aide-Memoir to Government of Turkey}, Year = {2003}, Key = {fds305091} } @misc{fds305086, Author = {Glenday, G and Metha, M and Kelly, R}, Title = {Kenya: An Assessment Of Local Service Delivery And Local Governments In Kenya}, Publisher = {The World Bank, Water and Urban I, Africa Region Report No. 24383}, Year = {2002}, Key = {fds305086} } @misc{fds305085, Author = {Glenday, G}, Title = {Trade Liberalization and Customs Revenues: Does trade liberalization lead to lower customs revenues? The Case of Kenya}, Publisher = {HIID Development Discussion Paper #764}, Year = {2000}, Month = {June}, Key = {fds305085} } @misc{fds305084, Author = {Glenday, G}, Title = {Country Profile: Kenya}, Journal = {The Africa Competitiveness Report 1998}, Publisher = {World Economic Forum and HIID, World Economic Forum, Geneva, Switzerland}, Year = {1998}, Key = {fds305084} } @misc{fds305083, Author = {Glenday, G}, Title = {Basic World Tax Code in Sub-Saharan Africa, Does it fit the Bill?}, Journal = {Tax Notes International}, Year = {1996}, Key = {fds305083} } @misc{fds305082, Author = {Glenday, G}, Title = {Perspectives on the Computerization of Tax System in Sub-Saharan Africa}, Publisher = {HIID Development Discussion Paper #446 TRS, Taxation Research Series #9}, Year = {1993}, Month = {May}, Key = {fds305082} } @misc{fds305081, Author = {Glenday, G}, Title = {On Safari in Kenya: from Sales Tax to Value Added Tax}, Journal = {International VAT Monitor}, Year = {1991}, Month = {December}, Key = {fds305081} } @misc{fds305080, Author = {Glenday, G and Mintz, JM}, Title = {The Nature and Magnitude of Tax Losses of Canadian Corporations}, Year = {1990}, Month = {October}, Key = {fds305080} } @misc{fds305079, Author = {Glenday, G}, Title = {Monte Carlo Simulation Techniques in the Valuation of Truncated Distributions in the Context of Project Appraisal}, Publisher = {(mimeo)}, Year = {1989}, Month = {June}, Key = {fds305079} } @misc{fds305078, Author = {Glenday, G}, Title = {Personal Savings and Portfolio Composition: Changing Tax Incentives}, Publisher = {Development Discussion Paper No. 257, Harvard Institute for International Development}, Year = {1987}, Month = {December}, Key = {fds305078} } @misc{fds305077, Author = {Glenday, G}, Title = {Labor Adjustment and Trade Liberalization: Costs and Policies at the Canadian Context}, Publisher = {Ph.D. dissertation, Harvard University}, Year = {1982}, Month = {December}, Key = {fds305077} } @misc{fds305076, Author = {Glenday, G}, Title = {Comment on ’Economic Adjustment and Labor Market Policy}, Publisher = {2nd John Deutsch Roundtable on Economic Policy, Queen’s University}, Year = {1982}, Month = {November}, Key = {fds305076} } @misc{fds305075, Author = {Glenday, G and Alam, J}, Title = {The Labor Market Experience of Individuals: Unemployment Insurance and Regional Effects}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1982}, Month = {May}, Key = {fds305075} } @misc{fds305073, Author = {Glenday, G and Alam, J}, Title = {The Effects of Unemployment Insurance Benefits on the Structure of Employment in Seasonally and Cyclically Sensitive Sectors}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1982}, Month = {February}, Key = {fds305073} } @misc{fds305074, Author = {Glenday, G and Hood, R}, Title = {Pensions and Labor Force Behavior}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1982}, Month = {February}, Key = {fds305074} } @misc{fds305072, Author = {Glenday, G and Hood, R and Evans, JC}, Title = {The Estimation of a Social Discount Rate for Canada: A Stock Adjustment Model with Country Risk}, Publisher = {paper prepared for the Department of Finance}, Year = {1982}, Month = {January}, Key = {fds305072} } @misc{fds305071, Author = {Glenday, G and Hood, R and Evans, JC}, Title = {Foreign Savings and the Estimation of a Social Discount Rate for Canada}, Publisher = {paper prepared for the Department of Finance}, Year = {1981}, Month = {December}, Key = {fds305071} } @misc{fds305070, Author = {Glenday, G and Alam, J}, Title = {Employment Performance and Labor Market Adjustment in the Automobile Industry}, Journal = {Paper prepared for the Canada Employment and Immigration Commission Task Force on Labor Market Development, Ottawa}, Year = {1981}, Month = {September}, Key = {fds305070} } @misc{fds305069, Author = {Glenday, G and Jenkins, GP and Evans, JC}, Title = {Worker Adjustment Costs and Assistance Policies}, Publisher = {World Bank Staff Working Paper No. 426}, Year = {1980}, Month = {October}, Key = {fds305069} } @misc{fds305068, Author = {Glenday, G}, Title = {Approaches to Government Involvement in Promoting Risky Investments}, Journal = {Report prepared for Department of Industry, Trade and Commerce, Ottawa}, Year = {1979}, Month = {October}, Key = {fds305068} } @misc{fds305067, Author = {Glenday, G}, Title = {Key Factors in the Income Loss of Laid-Off Workers}, Journal = {Report prepared for Department of Industry, Trade and Commerce, Ottawa}, Year = {1979}, Month = {August}, Key = {fds305067} } @misc{fds305066, Author = {Glenday, G}, Title = {Income Loss Estimated for a Sample of Beneficiaries of the Adjustment Assistance Benefits Program}, Journal = {Report prepared for Department of Industry, Trade and Commerce, Ottawa}, Year = {1978}, Month = {December}, Key = {fds305066} } @misc{fds305065, Author = {Glenday, G and Evans, JC}, Title = {Inflation and Investment}, Journal = {Report prepared for Department of Industry, Trade and Commerce, Ottawa}, Year = {1978}, Month = {May}, Key = {fds305065} }